PST on architectural services

Budget 2026 announced an expansion of the provincial sales tax (PST) to certain professional services, effective October 1, 2026. For a list of professional services affected by this change, see Notice 2026-001: Notice to providers of professional services.

This page explains how PST applies to architectural services, including transitional rules for services purchased or provided before October 1, 2026.

PST will apply at the rate of 7% on the amount equal to 30% of the purchase price of architectural services.

On this page

• What are architectural services?
• Architectural services provided in B.C.
• Architectural services provided outside B.C.
• Architectural services provided outside B.C. that relate to B.C. and another jurisdiction
• Charging PST on architectural services
• Exemptions
• Registration requirements
• Reporting and paying PST
• Transitional rules – Services purchased or provided before or after October 1, 2026

What are architectural services?

Architectural services are advice or services that are both:

1. Provided by a person who is registered or required to be registered under the Professional Governance Act with the Architectural Institute of British Columbia (AIBC)
2. Within the practice of architecture, as defined in the Architects Regulation, specifically: 

• Advice or services that are based on an architectural body of knowledge in relation to the design, planning, review or coordination of the construction or alteration of buildings, or
• Advice or services that are ancillary to those in the above bullet

If either of the criteria is not met (for example, you provide a service listed above but are not registered or required to be registered with AIBC), you are not providing architectural services for PST purposes.

PST applies to 30% of the purchase price of architectural services, including:

• Schematic design
• Design development
• Construction documents
• Bidding or negotiation
• Construction contract administration services

These services are generally included in phases 2, 3, 4, 5 and 6 of AIBC's schedule of architectural services with fee guideline. Other architectural services are still taxable if they meet the criteria above, unless a specific exemption applies.

Services provided by a person to their employer in the course of their employment are not architectural services for PST purposes.

Architectural services provided in B.C.

Architectural services provided in B.C. to a person who resides, ordinarily resides or carries on business in B.C. are subject to PST, unless a specific exemption applies (for example, if the services relate to a jurisdiction outside B.C.). 

Architectural services provided in B.C. to a person who does not reside, ordinarily reside or carry on business in B.C. are subject to PST, unless a specific exemption applies, if the architectural services relate to:

• Real property situated in B.C.
• Tangible personal property that is, or that is contemplated to be, ordinarily situated in or delivered in B.C.
• A project that is, or that is contemplated to be, situated in B.C.

For example, a person who resides in Alberta hires a B.C. architect to design a vacation property in B.C. The architectural services are taxable because they relate to a project that is contemplated to be situated in B.C. The person pays PST on 30% of the purchase price of the services.

Architectural services provided outside B.C.

Architectural services provided outside B.C. to a person who resides, ordinarily resides or carries on business in B.C. are subject to PST, unless a specific exemption applies, if the architectural services relate to:

• Real property situated in B.C.
• Tangible personal property that is, or that is contemplated to be, ordinarily situated in or delivered in B.C.
• A project that is, or that is contemplated to be, situated in B.C.

For example, a person who resides in B.C. hires an Alberta architect to design a building to be situated in B.C. The architect is registered or required to be registered with AIBC. The architectural services are taxable because they're purchased by a person who resides in B.C. and they relate to a project that is contemplated to be situated in B.C. The person pays PST on 30% of the purchase price of the services.

​Architectural services provided outside B.C. that relate to B.C. and another jurisdiction

If a person who resides, ordinarily resides or carries on business both in and outside B.C. purchases architectural services from an architect located outside B.C., who is registered or required to be registered with AIBC, and the architectural services relate to B.C. and a jurisdiction outside B.C., PST applies to the services. However, the person can claim exemption from paying PST on the portion of the purchase price for the architectural services that relates to a jurisdiction outside B.C. The person must make a reasonable estimate of the exempt portion of the purchase price and provide the estimate to the seller. The person pays PST on 30% of the portion of the purchase price that relates to B.C.

For example, a business purchases architectural services outside B.C. that relate to a building project that will be used in both B.C. and Ontario. The business reasonably estimates that the services relate half to B.C. and half to Ontario. The business claims exemption on 50% of the total purchase price and pays PST on 30% of the 50% portion of the purchase price that relates to the project in B.C.

Charging PST on architectural services

Effective October 1, 2026, PST applies at the rate of 7% on the amount equal to 30% of the purchase price of taxable architectural services. For example, if you sell $100,000 of taxable architectural services, you must charge and collect $2,100 in PST as follows:

7% × (30% × $100,000) = $2,100

If only a portion of the architectural services is taxable, 7% PST applies to 30% of the purchase price of the taxable portion.

The purchase price includes disbursements, as explained below.

If you sell taxable architectural services on or after October 1, 2026, you must charge and collect PST, unless a specific exemption applies. For information about sales made before October 1, 2026, see the transitional rules below.

Note: If you provide blueprints as part of taxable architectural services, the blueprints are included in the purchase price. If a specific exemption applies to the services, then the blueprints are also exempt from PST.

Bundled sales

If, for a single price, you sell taxable architectural services with non-taxable or exempt goods or services, you are making a bundled sale. The general rule for charging PST on a bundled sale is that you charge PST only on the fair market value of the taxable portion of the sale.

For example, you charge $100,000 for architectural services that include taxable schematic design, design development, construction documents, and bidding and negotiation services, as well as exempt post-construction services. The fair market value of the taxable services for this contract is $90,000. You charge and collect $1,890 in PST as follows:

7% × (30% × $90,000) = $1,890

Some exceptions apply. For more information, see Bulletin PST 316, Bundled Sales and Leases (PDF, 410KB).

Disbursements

Generally, disbursements are requests for the reimbursement of an out-of-pocket expense incurred by a provider of architectural services, on behalf of a particular client, often as a result of a billing by a third party. For example, travel costs related to a project. An architectural firm may also charge clients a flat-rate disbursement recovery charge as a percentage of their fees.

Most disbursements are part of the purchase price of architectural services. However, disbursements for the following categories are excluded from the purchase price and are not subject to PST if they reasonably reflect the cost of providing the architectural services: 

• Travel 
• Food 
• Accommodation 

Note: If the disbursements for travel, food or accommodation are marked up or otherwise do not reasonably reflect the actual cost of providing the architectural services, then they are included in the purchase price of the architectural services. 

Exemptions

Exempt service phases

Architectural services are exempt from PST if the architectural services are:

• Pre-design services
• Post-construction services

These services are generally included in phases 1 and 7 of AIBC's schedule of architectural services with fee guideline.

Architectural services that relate to a jurisdiction outside B.C.

Architectural services provided in B.C. to a person who resides, ordinarily resides or carries on business in B.C. are exempt from PST if the architectural services relate to:

• Real property situated in a jurisdiction outside B.C.
• Tangible personal property that is, or that is contemplated to be, ordinarily situated in or delivered in a jurisdiction outside B.C.
• A project that is, or that is contemplated to be, situated in a jurisdiction outside B.C.

For example, a person who resides in Vancouver hires a B.C. architect to design a vacation property in Alberta. In this case, the architectural services are exempt from PST because they relate to a project that is contemplated to be situated outside B.C.

If part of the architectural services provided in B.C. to a person who resides, ordinarily resides or carries on business in B.C. relates to a jurisdiction outside B.C., and part of the services relates to B.C., the portion that relates to a jurisdiction outside B.C. is exempt from PST.

For example, a business based in B.C. purchases architectural services provided in B.C. that relate to a building project that will be used in both B.C. and Ontario. The services relate half to B.C. and half to Ontario. The business claims exemption on 50% of the total purchase price and pays PST on 30% of the 50% portion of the purchase price that relates to the project in B.C.

Architectural services purchased for resale

Architectural services you purchase solely for resale to your clients are exempt from PST. For example, your architectural firm hires a subcontractor to provide architectural services for which you will bill your client. You are purchasing the architectural services for resale, and your purchase is exempt from PST. However, you must charge your clients PST when you sell them the architectural services.

To purchase these services exempt from PST, give the supplier your PST number or, if you're not registered, a Certificate of Exemption – General (FIN 490) (PDF, 200KB).

This exemption does not apply if the purchaser is a small seller. For more information, see Bulletin PST 003, Small Sellers (PDF, 340KB).

Architectural services provided to First Nations

Architectural services purchased by a First Nations individual or band are exempt from PST if the architectural services are performed on First Nations land or relate to:

• Real property situated on First Nations land
• Tangible personal property that is, or that is contemplated to be, ordinarily situated on First Nations land or delivered to a location on First Nations land
• A project that is, or that is contemplated to be, situated on First Nations land

The exemption does not apply to architectural services purchased by tribal councils, band-empowered entities, corporations or cooperatives.

For more information, see our PST on sales to First Nations page.

First Nations consultations and negotiations

Architectural services purchased by an Aboriginal organization representing the interests of First Nations individuals and bands are exempt from PST if the architectural services relate to:

• Aboriginal treaty or land claims negotiations
• Consultations with the provincial or federal governments in relation to Aboriginal rights or Aboriginal title
• Negotiations with the provincial or federal governments in relation to interim agreements that relate to Aboriginal rights or Aboriginal title
• Negotiations that relate to existing treaties or treaty rights
• Negotiations with other Aboriginal organizations in relation to overlapping treaty or land claims

Architectural services related to the consultations or negotiations listed above include architectural services related to disputes arising from such consultations or negotiations.

Architectural services provided to a related corporation

Corporations are exempt from PST on architectural services provided to that corporation by an employee of a related corporation described in Bulletin PST 210, Related Party Asset Transfers (PDF, 510KB).

Members of the diplomatic and consular corps

Architectural services purchased by certain members of the diplomatic and consular corps are exempt from PST if the purchaser holds a valid diplomatic or consular identity card issued by the Government of Canada.

For more information, see Bulletin CTB 007, Exemption for Members of the Diplomatic and Consular Corps (PDF, 160KB).

Architectural services provided to the federal government

Architectural services purchased by the Government of Canada are exempt from PST as long as the relevant federal department provides its PST number. Some federal boards, agencies, and commissions do not qualify for the PST exemption. For a list of federal entities that do not qualify, see Schedule I of the Federal-Provincial Fiscal Arrangements Act (Canada), and Part I and Part II of Schedule III of the Financial Administration Act (Canada).

Architectural services purchased from a small seller

If you purchase architectural services from a small seller, the architectural services are exempt from PST. For more information, see Bulletin PST 003, Small Sellers (PDF, 340KB).

Registration requirements

If you sell taxable architectural services that you'll provide on or after October 1, 2026, you must register to collect and remit PST. If you're required to register, you must register online using eTaxBC.

You can register up to six months before your first taxable sale, and we recommend you register as soon as possible. For example, if you're not currently registered but will be selling taxable architectural services on October 1, 2026, you can register as of April 1, 2026.

If prior to October 1, 2026, you will bill for taxable services that extend past November 30, 2026, we recommend you register in advance of those sales. The services provided on or after October 1, 2026, are taxable and we recommend you charge and collect PST. For more information, see the transitional rules, below.

You are not required to register if you provide only non-taxable or exempt services, or if you qualify as a small seller (PDF, 340KB).

Reporting and paying PST

You must report and pay all PST you charge on your sales.

If you sell any taxable architectural services, you must file your tax returns and pay your taxes electronically. If you do not file and pay electronically, you may be charged a penalty on the amount of tax you did not file or pay electronically.

For more information, see our Reporting and paying PST page.

Transitional rules – Services purchased or provided before or after October 1, 2026​​

If consideration for architectural services is paid or becomes due before October 1, 2026, PST may apply depending on when the architectural services are provided.

If you provide the services entirely before December 1, 2026, PST does not apply to the consideration. However, if you provide any of the services on or after December 1, 2026, PST applies to any consideration attributable to the services you provide on or after October 1, 2026.

PST applies to sales of architectural services where consideration is paid or becomes due on or after October 1, 2026, regardless of when the services are provided, unless a specific exemption applies.

Example 1 – Services for October and November 2026, consideration paid or becomes due in September

If on September 15, 2026, consideration is paid or becomes due for architectural services you provide in October and November 2026, PST does not apply to the consideration. You do not charge PST on the sale, and your client does not owe PST.

Example 2 – Services for October to December 2026, consideration paid or becomes due in September

If on September 15, 2026, consideration is paid or becomes due for architectural services you provide in October, November and December 2026, PST applies to any consideration attributable to the services you provide on and after October 1, 2026.

If at the time of the sale you're already registered to collect and remit PST, we recommend you charge and collect PST. If you do not, your client must self-assess (pay directly to us) the PST due as follows:

• If they have a PST number, by using their PST return for the reporting period that includes October 2026
• If they do not have a PST number, by completing a Casual Remittance Return (FIN 405) (PDF, 260KB) due by November 30, 2026 (that is, on or before the last day of the month following October, when the services became taxable)

Example 3 – Long-term contract for services, billed monthly

You have a contract with a client to provide them with a year of architectural services for a project, beginning January 1, 2026. You bill for the next month's services on the 15th of each month. When you issue a bill on September 15, 2026, for October 2026 services, you do not charge PST on the October services, and your client does not owe PST. 

You must charge and collect PST on monthly bills you issue as of October 1, 2026. When you issue a bill on October 15, 2026, for November 2026 services, you must charge and collect PST.

Example 4 – Services for September 2026, billed in October

You provide architectural services to a client in September 2026, but you do not bill for the services until October 1, 2026. You must charge and collect PST on the sale. When consideration for architectural services is paid or becomes due on or after October 1, 2026, you must charge and collect PST, regardless of when you provided the services.