B.C. provincial sales tax (PST)

Publication date: September 1, 2023

Find essential information for businesses, real property contractors and purchasers about the B.C. PST, including registration, payments, refunds, audits and appeals.

Stay informed

Find out about updates to PST and how to subscribe for PST and other tax updates when information changes on our website.

How PST works

The B.C. PST is a retail sales tax that applies when taxable goods, software or services are acquired in B.C. or brought into B.C. for use in B.C., unless a specific exemption applies. 

Find out if your business is required to register to collect PST.

If your business is required to register, you must:

  1. Charge and collect PST on your sales, unless a specific exemption applies
  2. Report and pay the PST you collect and the PST you may owe on items you use in your business

For PST rates, see the Small business guide to PST. Generally, the rate of PST is 7% on the purchase or lease price of goods and services, with some exceptions.

To learn more about the PST, such as what's exempt from PST or how the PST applies to different types of goods, software and services, refer to our resources:

Publications | Forms | Webinars and seminars | eTaxBC help guide | Refunds | Audits | AppealsFAQs

File and pay with eTaxBC

If you are required to report and pay PST, eTaxBC is the easiest and fastest way to file your return and pay your taxes. 

For more information on eTaxBC, see Using eTaxBC online services.

Logon to eTaxBC below. If you are new to this service, use the Enrol in eTaxBC button below.

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You can also file and pay using these downloadable forms.

I need information about PST. I'm... 

New to B.C. PST

If you're a new business owner or you're thinking of starting a new business, start here:

A small business

If you're registered to collect PST and need to know what is taxable or how to report and pay, start here:

A real property contractor

If you're a real property contractor in B.C., start here:

An accountant or tax professional

If you're an accountant or other tax professional, start here:

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., start here:

More PST resources

Voluntary disclosure

If you would like to make a voluntary disclosure because you haven’t charged, collected, remitted or paid PST as required, contact us to disclose the liability. 

For further information on voluntary disclosure, refer to the Small business guide to PST.


We conduct audits to identify and collect unpaid provincial revenue. Learn more on our Audits for PST page and in this publication, Audits (CTB 003) (PDF, 208KB).


If you believe an error was made in an assessment, a disallowed refund or other decision we made, you may be able to appeal.

Learn more on our Appeals for PST page and in this Appeals publication (GEN 002) (PDF, 167KB).


If you overpaid PST or paid PST in error, you may be eligible for a refund of the PST you paid.

Contact information

Need more help or information? Contact us!

Our hours of operation are Monday through Friday, 8:30 am - 4:30 pm.

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