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 provided on or after 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
• Transitional rules – Services purchased or provided before 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
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 the Architectural Institute of British Columbia), you are not providing architectural services for PST purposes.

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

Once the PST regulations related to architectural services are complete, we will publish more details on what, if any, additional services are taxable architectural services. Subscribe to receive email notifications when we update our website.

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. 

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 with the Architectural Institute of British Columbia. 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 the Architectural Institute of British Columbia, 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 projects 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 (7% × $30,000). 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 the PST, unless a specific exemption applies. For information about sales made before October 1, 2026, see the transitional rules below.

Disbursements

Generally, a disbursement is a request for the reimbursement of an out-of-pocket expense incurred by a provider of architectural services, on behalf of a particular client, 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.

Disbursements, other than those excluded by regulation, are part of the purchase price of architectural services. Once the PST regulations related to architectural services are complete, we will publish more details on what disbursements are excluded from the purchase price of architectural services. Subscribe to receive email notifications when we update our website.

Exemptions

Once the PST regulations related to architectural services are complete, we will publish more details on what architectural services are exempt from tax. Subscribe to receive email notifications when we update our website.

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.

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 for services purchased before October 1, 2026, 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, 350KB).

How to register

If you're required to register, you must register online using eTaxBC.

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

If consideration for architectural services is paid or becomes due before October 1, 2026, and the services are provided entirely before December 1, 2026, PST does not apply to the consideration. However, if any portion of those services is provided on or after December 1, 2026, PST applies to any consideration attributable to the services provided on or after October 1, 2026.

Example 1 – Services for October and November 2026, billed in September

If on September 15, 2026, you bill for architectural services for October and November 2026, no PST is due on those two months of services. You do not charge PST on the sale, and your client does not owe PST.

Example 2 – Services for October to December 2026, billed in September

If on September 15, 2026, you bill for architectural services for October to December 2026, PST is due on any consideration for the services that are provided 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 the 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 (i.e. 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. You bill for the services on 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.