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: September 9, 2021)

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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. 

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 at the time the tax is payable, 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

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:

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

File and pay with eTaxBC

eTaxBC is the easiest and fastest way to file your return and pay your taxes. 

If you don't want to use eTaxBC, you can file and pay using these downloadable forms.

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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.


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.

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


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 (PDF).


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 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).


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

Contact us

Need more help or information? Contact us!

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

Toll free: 1-877-388-4440
Email: CTBTaxQuestions@gov.bc.ca