B.C. provincial sales tax (PST)
Last updated on July 16, 2026
Find essential information for businesses, real property contractors and purchasers about B.C. PST, including registration, payments, refunds, audits and appeals.
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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
Provincial sales tax (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:
- Charge and collect PST on your sales, unless a specific exemption applies
- Report and pay PST you collect and 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 PST, such as what's exempt from PST or how PST applies to different types of goods, software and services, see our resources:
Publications | Forms | Webinars and seminars | eTaxBC help guide | Refunds | Audits | Appeals | FAQs
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, see eTaxBC online services.
Log on to eTaxBC below. If you are new to this service, use the Enrol in eTaxBC button below.
Log on to eTaxBCEnrol in eTaxBC
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:
Outside of B.C.
If you're located outside of B.C., start here:
More PST resources
Voluntary disclosure
If you would like to make a voluntary disclosure because you have not charged, collected, remitted or paid PST as required, contact us to disclose the liability.
For further information on voluntary disclosure, see the Small business guide to PST.
Audits
We conduct audits to identify and collect unpaid provincial revenue. Learn more on our Audits for PST page and in Bulletin CTB 003, Audits (PDF, 200KB).
Appeals
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 Bulletin GEN 002, Appeals (PDF, 170KB).
Refunds
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 to 4:30 pm.
1-877-388-4440
1-250-410-0373