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B.C. GST + PST professional services calculator 2026.

Calculate the new B.C. PST on one confirmed professional-service amount and optionally add a separately confirmed 5% GST line. Preserve the Province’s 7%-on-30% formula, screen the October 1 transition, and copy an invoice-ready GST + PST workpaper without uploading invoice data.

One invoice, retainer, or payment milestoneAffected professional-service groupChoose the official group that matches the confirmed taxable service. A job title alone does not prove the classification.

Purchase price for this invoice or milestoneCADEnter the amount before PST. Use one amount at a time when a contract has different paid or due dates.First date this consideration was paid or became dueUse the earlier event for this amount. The contract-signing date by itself is not the transition test.

What has been confirmed about taxability?YESTaxable affected service confirmedThe service, B.C. connection, registration position, exemptions, resale treatment, and small-seller status have been reviewed; calculate PST.NONo PST treatment confirmedAn official rule or qualified review confirms this amount is non-taxable, exempt, for resale, or outside collection.?Not confirmed yetStop the arithmetic and show the classification and evidence checks to resolve first.

Optional federal tax line5%Add a separately confirmed 5% GST lineSelect this only after confirming GST registration, taxability, and a 5% place-of-supply result. GST is calculated on the invoice purchase price—not on the PST.

The amounts and dates stay in this browser and are never uploaded.

Separate federal and provincial lines

GST and PST stay separate; PST uses two possible bases.

When a 5% GST treatment has been confirmed, the calculator applies it to the invoice purchase price—not to the PST. B.C. applies 7% PST to the taxable purchase price for three groups and 7% to an amount equal to 30% of that price for architecture, engineering, and geoscience.

Service group	Confirmed GST on C$100	Published PST calculation	Invoice total
Accounting, bookkeeping, and assurance	C$5.00 at 5%	7% × C$100 = C$7.00	C$112.00
Architectural services	C$5.00 at 5%	7% × (30% × C$100) = C$2.10	C$107.10
Engineering and geoscience services	C$5.00 at 5%	7% × (30% × C$100) = C$2.10	C$107.10
Security and private-investigation services	C$5.00 at 5%	7% × C$100 = C$7.00	C$112.00
Non-residential real estate services	C$5.00 at 5%	7% × C$100 = C$7.00	C$112.00

October 1 transition

The first paid-or-due date and December 1 service boundary both matter.

Run one invoice, retainer, or milestone at a time. The calculator does not infer when consideration became due or allocate work across dates.

When consideration is paid or due	When services are provided	Calculator path
Before October 1, 2026	Entirely before December 1, 2026	No PST under the published transition pattern
Before October 1, 2026	Any services on or after December 1, 2026	Apply the group formula only to consideration attributable to services on or after October 1
On or after October 1, 2026	Before or after October 1	Apply the group formula to the confirmed taxable purchase price unless an exemption applies

Worked arithmetic

Three invoice results the calculator keeps distinct.

C$100 taxable accounting service

With separately confirmed 5% GST: C$100 + C$5 GST + C$7 PST = C$112. GST and PST are calculated independently and remain separate invoice lines.

C$100 taxable engineering service

With separately confirmed 5% GST: C$100 + C$5 GST + C$2.10 PST = C$107.10. The PST is 7% × 30%; 2.1% is only the equivalent arithmetic.

C$40 post-October attribution

For a pre-October architectural amount spanning December, 7% × (30% × C$40) = C$0.84 PST when C$40 is the documented post-October attribution.

Use one bounded calculation

Calculate only after the legal treatment is confirmed.

01
Choose the official service group and enter one purchase-price amount.
02
Enter the first date that consideration was paid or became due for that amount.
03
Confirm taxable, confirmed no-PST, or needs-review treatment; the tool stops when taxability is unresolved.
04
Optionally add the 5% GST line only after confirming federal registration, taxability, and place of supply.
05
For pre-October consideration, confirm the December 1 boundary and enter any documented post-October attribution.
06
Save the calculation with the contract, classification, exemption, allocation, invoice, and registration evidence.

Primary federal and provincial sources

Open the exact government page behind each tax line.

GST/HST registration, taxability and place of supply are separate from B.C. PST definitions, exemptions, fees, disbursements, connection, registration and transition rules. The calculator requires confirmation instead of compressing those legal tests into one switch.

Questions before the number

Six boundaries this calculator will not guess.

Does selecting a service group prove that PST applies?

No. Each group has definitions, B.C.-connection rules, exemptions, resale treatment, fees, disbursements, and registration facts. Select confirmed taxable only after those facts are reviewed.

Is the rate 2.1% for architecture and engineering?

The Province publishes a 7% PST rate applied to an amount equal to 30% of the taxable purchase price. C$100 therefore produces C$2.10, but 2.1% is the equivalent arithmetic result rather than a separate statutory rate.

What date should I enter?

Enter the first date the consideration for that invoice, retainer, or milestone was paid or became due. Use separate calculations when different amounts have different dates.

What if an invoice issued before October covers work after November?

The published transition pattern can apply PST to consideration attributable to services provided on or after October 1 when any covered services are provided on or after December 1. The tool requires you to enter, not invent, that allocation.

Does the B.C. small-seller exception use the GST/HST C$30,000 test?

No. B.C. PST small-seller treatment is a separate provincial analysis. The calculator does not substitute the federal GST/HST threshold.

Does GST apply on top of B.C. PST?

The two taxes are separate. When you confirm the optional 5% GST treatment, this tool calculates GST on the invoice purchase price and PST on the applicable provincial base; it does not calculate GST on the PST. A C$100 confirmed engineering fee therefore shows C$5 GST and C$2.10 PST, for C$107.10 total.

Educational scope

A calculation is not a taxability or registration decision.

This educational tool estimates PST only after the visitor supplies the service group, purchase price, first paid-or-due date, confirmed taxability, and any transition allocation. It adds 5% GST only when the visitor separately confirms that federal treatment. It does not determine either tax’s registration, taxability, place or connection, exemptions, zero-rating, resale, bundles, disbursements, self-assessment, filing, or invoice requirements. Confirm material or unusual facts with the relevant authority or a qualified adviser.

Prepare a review question

Reusable record

Need a reusable classification and evidence workflow?

The C$19 Action Kit provides bilingual decision, evidence, and adviser-handoff files for organizing unresolved sales-tax treatment before an invoice or registration step.

See the C$19 Action Kit