Effective July 1, 2022, PST will apply at the rate of 7% on tobacco sold in B.C.
This will be in addition to the tobacco tax.
Tobacco tax applies on all tobacco products sold in B.C., including cigarettes, heated tobacco products, cigars, loose tobacco products (e.g. fine cut, pipe or chewing tobacco) or other products that contain tobacco in any form.
A multi-year project was launched to modernize and replace the current paper-based exemption process for tax-exempt sales of tobacco and fuel made on-reserve in B.C. See Tobacco and Fuel Tax Exemption Simplification Project for more details.
The province has strict laws restricting the sale, purchase, possession and transportation of tobacco and does not tolerate illegal or contraband tobacco. Our dedicated investigations unit works with the RCMP, Canada Border Services Agency and other provinces to combat illegal activity and tax evasion.
Find out what you need to do to:
To learn about the laws for the sale, promotion and use of tobacco, such as prohibiting the sale of tobacco to minors, refer to B.C.’s Tobacco Control Program.
Find the tax rates for each tobacco product listed below.
Tax rate effective
|32.5 cents per cigarette or tobacco stick
$6.50 per pack of 20
$8.13 per pack of 25
$65.00 per carton of 200
(tobacco other than cigarettes, cigars or heated tobacco products)
|65 cents per gram|
|Heated tobacco products||32.5 cents per unit|
|Cigars||90.5% of the taxable price or the retail price, to a maximum of $7 per cigar|
Last updated: July 1, 2021