BC PST is 7% in 2026. That is the flat, standard rate charged on most taxable goods and certain taxable services sold or leased in British Columbia, and it has not changed for the 2026 tax year.
Add the federal 5% GST, which applies everywhere in Canada, and most taxable BC purchases carry 12% combined sales tax — the two amounts appear together on the receipt but are separate taxes, collected under separate registrations and remitted through separate returns (PST to the province via eTaxBC, GST to the CRA).
What the 7% rate applies to
The standard 7% PST rate covers most tangible personal property (physical goods) sold or leased in BC, along with a defined list of services: software, telecommunication and certain digital services, short-term accommodation, legal services, and related services like repairs to taxable goods. From October 1, 2026, that list widens to include accounting/bookkeeping services and non-residential real estate services.
Exceptions to the standard rate
A few categories do not follow the flat 7% rule:
| Category | 2026 treatment |
|---|---|
| Standard goods and listed services | 7% |
| Architecture, engineering, geoscience services (from Oct 1, 2026) | 7% on 30% of the fee — 2.1% effective |
| Basic groceries, children's clothing, books, bicycles | Exempt — 0% |
| Combined with federal GST | 12% total on most taxable purchases |
For the full list of what counts as taxable versus exempt, see what's taxable under BC PST. For why BC charges two separate taxes instead of one harmonized rate, see BC PST vs. GST.
Where to go next
This page answers the rate question in isolation. For the full picture:
- BC PST explained — the complete guide to what's taxable, the October 2026 professional-services expansion, and exemptions.
- BC PST on professional services (Oct 1, 2026) — what changes for architectural, engineering, geoscience, and security services, with a worked invoice example.
- How to register for BC PST — who must register, the small seller exemption, and eTaxBC vs. the paper FIN 418.
- BC PST filing and remittance — filing frequencies, due dates, and penalties for late returns.
To calculate the exact GST and PST on a specific sale, use our sales tax calculator. For BC-specific questions, browse our BC tax FAQ.
How RN Canada helps
RN Canada is an accounting and advisory firm with a Vancouver, British Columbia office (head office in Edmonton, Alberta) that helps businesses apply the right PST rate to every sale, register and file correctly, and prepare for the October 2026 professional-services expansion. Our founder, Ozgur Duymaz, holds the CPA (Canada), ACCA (UK), and CMA (US) designations. See our tax return preparation service.
Frequently asked questions
British Columbia's Provincial Sales Tax (PST) rate is 7% on most taxable goods and certain taxable services in 2026. It has not changed for the 2026 tax year.
12% on most taxable purchases — the 7% BC PST plus the 5% federal GST. The two taxes are charged together at the point of sale but are separate taxes with separate registrations and returns.
No. Most taxable goods and listed services are taxed at the standard 7% rate, but some categories carry a different rate — for example certain vehicles are taxed higher, and from October 1, 2026 architectural, engineering, and geoscience services are taxed on only 30% of the fee, an effective rate of 2.1%.
No. Basic groceries and most food for human consumption are exempt from PST, along with children's clothing, books, and bicycles. GST may still apply to items that are PST-exempt.
The 7% rate itself is unchanged. What is changing is the base it applies to: effective October 1, 2026, PST expands to cover certain professional services, including accounting and non-residential real estate services, that were not previously taxable.