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, refunds, audits and appeals.
Search the B.C. Provincial Sales Tax (PST) pages
PST news (last 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.
How PST works
The B.C. provincial sales tax (PST) is a retail sales tax that applies when taxable goods or services are purchased, acquired or brought into B.C. for use in B.C., unless a specific exemption applies.
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
- Report and pay the PST you collect and 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.
To learn more about the PST, such as what's exempt from PST or how PST applies to different types of businesses, refer to our resources:
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I need information about the PST. I'm...
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.
- Do I need to register to collect PST?
- Small business guide to PST (PDF)
- PST publications
- What is eTaxBC?
A PST-registered small business
If you're registered for the PST and need to know about what to charge and collect or how to report and pay, read these publications.
A contractor in B.C.
If you're a real property contractor in B.C. and need more information, start here.
An accountant or tax professional
If you're an accountant or other tax professional seeking information about the PST, read these publications.
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.
An out-of-province business
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.
More PST resources and information
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 (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.
If you overpaid PST or paid PST in error, you may be eligible for a refund of the PST you paid.