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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:

Items  PST Rate  
Goods and services 7%
Alcohol 10%
Accommodation (plus up to 3% municipal and regional district tax) 8%
Passenger vehicles:  

          Less than $55,000

7%
$55,000 to less than $56,000 8%
$56,000 to less than $57,000 9%
$57,000 to less than $125,000 10%
$125,000 to less than $150,000 15%
$150,000 and over 20%
Vehicles acquired from private individuals or non GST registrants (purchased or received as a gift):  
Less than $125,000 12%
$125,000 to less than $150,000 15%
$150,000 and over 20%
Boats and non-turbine aircraft 7% or 12%

The following taxes are also in effect:

bullet Passenger vehicle rental tax of $1.50 per day to raise revenue for the BC Transportation Financing Authority, will apply to a vehicle leased in BC for more than 8 consecutive hours and less than 28 consecutive days.
bullet Multijurisdictional vehicle tax for interjurisdictional commercial carriers licensed under the International Registration Plan
bullet 0.4% tax on the purchase price of energy products to raise revenue for the Innovative Clean Energy (ICE) Fund.  Electricity will not be subject to this tax.

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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