BC PST Calculator (7% PST + 5% GST)

British Columbia PST is 7% (rate restored to 7% in April 2013 after the HST was repealed in a 2011 referendum). Combined with the 5% federal GST, BC charges 12% total tax on most tangible personal property. Services are generally PST-exempt except for a specific list — accommodation, legal, telecommunications, some software.

Only on a specific listed set: legal services, telecommunications, some software and digital services, and short-term accommodation (a separate 8% PST rate, not the standard 7%, plus up to 3% MRDT in most tourism areas). Most services — hair, nail salon, cleaning, consulting, medical, most professional services — are PST-exempt.

Most services (except the specific taxable list), basic groceries, restaurant food, children-sized clothing and footwear with no price cap (adult-sized items bought for a child under 15 are exempt with a Certificate of Exemption), bicycles, books, newspapers, magazines, prescription drugs, residential utilities, and purchases for resale with a PST number.

Basic groceries and restaurant food are PST-exempt. Prepared/heated take-out food is generally exempt. Candy, soft drinks, and alcohol are taxable (liquor at the separate 10% rate).

Yes, when annual BC taxable sales exceed $10,000. Out-of-province sellers making taxable sales to BC customers may need to register under the provincial sales tax registration requirements. Non-resident digital platforms (streaming, SaaS) must register once taxable sales to BC consumers exceed $10,000 per year.

No. Unlike GST/HST and QST, BC PST has no Input Tax Credit or refund mechanism. PST paid on business inputs is a non-recoverable cost that flows through to cost of goods sold or operating expenses. This is a key difference from Quebec's QST system.

Yes. Since April 2021, non-resident platforms (Netflix, Spotify, streaming services) charge BC PST on digital services to BC consumers once taxable sales exceed $10,000 per year.