B.C. provincial sales tax (PST)
Find essential information for B.C. businesses, real property contractors and consumers about the PST, including requirements, registration, payments and refunds.
Search the B.C. Provincial Sales Tax (PST) pages
Information, services and updates
The B.C. provincial sales tax (PST) is a retail sales tax that applies when a taxable good or service is purchased, acquired or brought into B.C. for use in B.C., unless a specific exemption applies.
Your business may be required to collect PST.
If your business is required to register, you must charge and collect PST at the time the tax is payable, unless a specific exemption applies.
You report and pay the PST you collect as well as the PST you may owe on items you use in your business. Generally, the rate of PST is 7% on the purchase or lease price of goods and services, with some exceptions.
More information about the PST:
News and updates about the PST in British Columbia (updated February 18, 2021)
- Effective April 1, 2021, soda beverages will no longer qualify for a PST exemption. PST will apply to all retail sales of soda beverages at a rate of 7%. For more information, see Notice 2021-002, Notice to Sellers of Soda Beverages (PDF).
- Additional PST registration requirements for businesses located outside B.C. will be in effect April 1, 2021. For more information, see Registering to Collect PST (Bulletin PST 001) (PDF).
- The B.C. PST Rebate on Select Machinery and Equipment is a temporary PST program to help corporations recover from the financial impacts of COVID-19. Learn more about this rebate.
I need information about the PST for those who are...
New to PST in B.C.
If you're a new business owner or thinking of starting a new business and need to know more about the PST, here’s where to begin.
PST-registered small businesses
If you're registered for the PST and need to know about what to charge and collect or how to report and pay, visit these pages.
Contractors in B.C.
If you're a real property contractor in B.C. and need more information, start here.
Accountants and tax professionals
If you're an accountant or other tax professional seeking information about the PST, visit these pages.
Moving to B.C.
If you're moving to B.C. and planning to start a new business or move an existing business to B.C., more information is available here.
If you're an out-of-province business owner who has to remit PST for a B.C. business, you’ll need to know the following information.
If you overpaid PST or paid PST in error, you may be eligible for a refund of the PST you paid.
The Ministry of Finance conducts audits to identify and collect unpaid provincial revenue. Learn more on our Audits for PST page and in this Audits publication (CTB 003) (PDF). If you have not charged, collected, remitted or paid PST as required, you must disclose the liability and pay any overdue amounts, plus applicable interest. Refer to voluntary disclosure in the Small business guide to PST (PDF).
If you believe an error was made in an assessment, a disallowed refund or other decision made by the Ministry of Finance, you may be able to appeal. Learn more on our Appeals for PST page and in this Appeals publication (GEN 002) (PDF).
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