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British Columbia PST is 7% (rate restored to 7% in April 2013 after the HST was repealed in a 2011 referendum).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's clothing and footwear sized for under 15 years (with some price caps), 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.