Provincial Sales Tax -> BC PST -> What is BC PST?
BC Provincial Sales Tax (PST) Rates and Information
Effective April 1, 2013, HST in BC was eliminated, and BC is again on a system of GST plus PST.
British Columbia (BC) Provincial Sales Tax (PST), previously 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 or leased in BC. PST also applies to taxable goods that are purchased by BC residents outside of the province, and brought back to BC. The PST is payable when the goods are brought into the province. See Bulletin PST 310 Goods Brought Into British Columbia (pdf).
The PST rates current since April 1, 2018 are:
The following taxes are also in effect:
PST is charged on the selling price before GST is applied, and GST is not charged on the PST amount.
Government of BC Resources
Provincial Sales Tax - scroll down to Tax Rates
Back to BC PST
Revised: February 13, 2021
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