BC PST: 7% Rate, Registration and Exemptions
BC PST is 7%, charged on top of the 5% federal GST, so most taxable sales in British Columbia carry 12% in total. BC runs its own provincial sales tax rather than the HST: GST goes to the Canada Revenue Agency, and PST goes to the BC Ministry of Finance through a separate registration and return on eTaxBC.
| BC sales tax (2026) | Rate | Paid to |
|---|---|---|
| GST | 5% | Canada Revenue Agency |
| BC PST | 7% | BC Ministry of Finance |
| Total on most goods | 12% | |
| PST on liquor | 10% | BC Ministry of Finance |
GST and PST are both calculated on the pre-tax price. Rates confirmed against the CRA rates page on 1 November 2026. Try any amount in our GST/HST calculator.
Short answer: a BC business registers for both GST (with the CRA, once over $30,000) and PST (with BC, before it starts making taxable sales, unless it qualifies as a small seller with $10,000 or less in sales). It charges 5% + 7% to BC customers, only the GST or HST to customers in other provinces, and nothing to US customers. A business outside BC has to register for BC PST once its BC sales pass $10,000 a year.
BC PST quick facts
Section titled “BC PST quick facts”| British Columbia | |
|---|---|
| Rate | 5% GST + 7% PST (12% combined) |
| Administered by | GST: CRA. PST: BC Ministry of Finance |
| PST registration | eTaxBC, free. Number format PST-1234-5678 |
| Out-of-province sellers in Canada | Register once BC revenue passes $10,000 in 12 months (goods, software, telecom) |
| Taxable | Most goods, software including SaaS, telecom, some services |
| PST return | Filed on eTaxBC. BC sets how often (monthly up to annually) based on the PST you collect |
| Marketplaces | Facilitators collect PST on platform sales since 1 July 2022 |
Who has to register for BC PST
Section titled “Who has to register for BC PST”| Your situation | Register for BC PST? |
|---|---|
| BC business selling taxable goods or software in BC | Yes, before your first taxable sale, unless you’re a small seller (below). The $30,000 GST rule doesn’t apply to PST |
| BC business with no shop or business premises it sells from, and $10,000 or less in taxable sales a year | No, as a “small seller”. You pay PST on what you buy for resale instead |
| Canadian business outside BC, shipping to BC, BC revenue $10,000 or less | Generally no |
| Canadian business outside BC, BC revenue over $10,000 in the last 12 months (or expected in the next 12) | Yes |
| Any business holding inventory in BC (for example a BC fulfilment centre) | Yes, no threshold |
| Selling to BC only through Etsy, Amazon or another facilitator | No, the facilitator collects |
| Business outside Canada selling software or telecom to BC | Yes, once over $10,000 |
The BC rule for sellers outside the province has a second branch: a business that solicits BC customers, takes their orders and sells them taxable goods can be required to register without the $10,000 test. A website that anyone in the world can reach doesn’t count as soliciting on its own. Targeted ads, flyers or email campaigns aimed at BC do. Check Bulletin PST 001 if you advertise directly to BC.
What it means for businesses based in BC
Section titled “What it means for businesses based in BC”Two registrations, two returns
Section titled “Two registrations, two returns”Being a BC seller means dealing with two tax authorities:
- GST with the CRA. Register once your worldwide taxable sales pass $30,000 (small supplier rule), then charge GST or HST on Canadian sales and file a GST/HST return.
- PST with BC. Register on eTaxBC before you start selling taxable goods, software or services in BC. The $30,000 GST threshold doesn’t apply to PST. The only small-business exception is the small seller rule: you’re located in BC, you don’t sell from a shop or established business premises (a home-based shop counts as one), and your taxable sales were $10,000 or less in the past 12 months and are expected to stay that way. Small sellers don’t charge PST; they pay PST on the goods they buy for resale instead.
Your PST number also lets you buy inventory and packaging that becomes part of the product PST-free, as goods for resale.
Selling to BC customers
Section titled “Selling to BC customers”Charge 5% GST and 7% PST on taxable goods. In BC, delivery charges on taxable goods are generally taxable for PST too. Show both taxes on your receipt.
Selling to other provinces
Section titled “Selling to other provinces”BC PST only applies to goods delivered in BC. When you ship from Kelowna to Toronto, you charge 13% Ontario HST and no PST. To Calgary, 5% GST. To Montreal, 5% GST, plus Quebec QST only if you’re registered in Quebec. The rules for each province are in selling across Canada.
Selling to the US
Section titled “Selling to the US”Exports to US customers carry no GST and no PST. The GST side is zero-rated, so you still claim back GST on your costs. On the US side, you’ll deal with duties and tariffs: see shipping to the US from Canada.
What it means for sellers outside BC
Section titled “What it means for sellers outside BC”This is where most Shopify, WooCommerce and BigCommerce stores in other provinces get caught out. Your GST/HST registration does not cover BC PST. To work out your position, add up your gross revenue from BC customers over the last 12 months:
- retail sales of goods delivered to BC customers,
- software sold to BC customers, including SaaS and downloads,
- telecom services to BC customers.
If that total is over $10,000, or you expect it to be over $10,000 in the next 12 months, you must register for BC PST, charge 7% on taxable sales delivered to BC and file BC PST returns. Sales through marketplaces that collect PST for you, such as Etsy and Amazon, are handled by the marketplace.
BC PST exemptions
Section titled “BC PST exemptions”These are exempt from BC PST for every buyer, with no paperwork:
| Exempt | Notes |
|---|---|
| Food for human consumption | Includes groceries and prepared food. Soda and similar drinks pay 7% PST, liquor 10% |
| Books, newspapers and magazines | Includes e-books |
| Children-sized clothing and footwear | Up to girls’ size 16 and boys’ size 20. Footwear with an insole of 24.25 cm or less |
| Bicycles and adult tricycles | Qualifying e-bikes too (pedals, max 32 km/h, max 500 W) |
| Prescription medicines and household medical aids | Including cough syrup and pain medication |
Other exemptions need documentation from the buyer, such as goods bought for resale, adult-sized clothing for a child under 15 (Form FIN 425), safety equipment and some farm and fishing supplies. Remember these are PST exemptions only: GST still applies to children’s clothing, books and bicycles.
Worked example: a Vancouver ceramics studio
Section titled “Worked example: a Vancouver ceramics studio”Kits Clay Studio sells handmade mugs and serving bowls from a Shopify store in Vancouver. It’s registered for GST and for BC PST. One week’s orders, each a $80 mug set plus $12 shipping:
| Delivery address | GST/HST | BC PST | Total tax | Customer pays |
|---|---|---|---|---|
| Victoria, BC | $4.60 (5% of $92) | $6.44 (7% of $92) | $11.04 | $103.04 |
| Toronto, ON | $11.96 HST (13% of $92) | $0 | $11.96 | $103.96 |
| Edmonton, AB | $4.60 GST | $0 | $4.60 | $96.60 |
| Seattle, US | $0 (zero-rated export) | $0 | $0 | $92.00 |
Kits reports the GST and HST on its CRA return and only the Victoria order’s $6.44 on its BC PST return.
The other side: a Toronto candle shop selling into BC
Section titled “The other side: a Toronto candle shop selling into BC”Queen West Candle Co. in Toronto sells soy candles through its WooCommerce store. Over the last 12 months it shipped $11,400 of candles to BC customers. That’s over the $10,000 threshold, so it must register for BC PST on eTaxBC and start charging 7% PST, on top of 5% GST, on every candle delivered to BC. Its Etsy sales to BC don’t need any action: Etsy collects PST on those.
Filing BC PST
Section titled “Filing BC PST”File and pay PST returns on eTaxBC. When you register, BC assigns a filing frequency based on how much PST you expect to collect, from monthly for larger collectors to annual for the smallest. Returns are due by the last day of the month after the period ends. You file even if you collected nothing.
Edge cases
Section titled “Edge cases”- Software and SaaS: BC taxes software, including software-as-a-service used by BC customers, at 7%. SaaS companies elsewhere in Canada count it toward the $10,000 threshold.
- Goods for your own use: if you buy taxable goods from outside BC without paying PST (for example equipment from a US supplier), you may have to self-assess 7% PST.
- Vapour products require registration from the first BC sale, whatever the revenue.
- Craft fairs: selling at a BC market or pop-up is a sale in BC, so you need a PST number even if your business is in another province.