Provincial Sales Tax -> BC PST -> What is BC PST?

Effective July 1, 2010, the information on this page is no longer applicable, as HST is now applicable in BC.  See HST in BC.

What is BC PST?

British Columbia (BC) Provincial Sales Tax (PST), also called Social Services Tax (SST), is a retail sales tax charged on most products (both new and used) and many services, when they are purchased in BC.  PST also applies to taxable goods that are purchased by BC residents outside of the province, and brought back to BC.  See the Ministry of Small Business and Revenue page on out-of-province purchases.  The PST is payable when the goods are brought into the province.

The PST rate is 7%.  It was decreased from 7.5% effective October 21, 2004.  The rate was previously increased from 7% to 7.5% effective February 20, 2002.

PST is charged on the selling price before GST is applied, and GST is not charged on the PST amount.

Back to PST in BC

Revised: July 02, 2010