Saskatchewan Income Tax 2026 | SK Tax Brackets & Rates
Updated
Saskatchewan Income Tax 2026
Saskatchewan offers some of the most favourable income tax conditions in Canada. Its 3-bracket system tops out at 14.5% — the lowest provincial top rate in the country — and its basic personal amount of $18,491 is the highest of any province. Combined, these features make Saskatchewan particularly attractive for high-income earners and retirement planning. The province does not harmonize its sales tax with the federal GST, instead charging a separate 6% PST.
Saskatchewan Tax Brackets 2026
Taxable Income
SK Rate
Up to $52,057
10.5%
$52,057 – $148,734
12.5%
Over $148,734
14.5%
Combined Federal + SK Rates
Taxable Income
Federal
SK
Combined
Up to $52,057
15%
10.5%
25.5%
$52,057 – $55,867
15%
12.5%
27.5%
$55,867 – $111,733
20.5%
12.5%
33.0%
$111,733 – $148,734
26%
12.5%
38.5%
$148,734 – $155,625
26%
14.5%
40.5%
$155,625 – $173,205
29%
14.5%
43.5%
$173,205 – $246,752
33%
14.5%
47.5%
Over $246,752
33%
14.5%
47.5%
Saskatchewan’s top combined rate of 47.5% is the lowest of any province in Canada.
Tax by Income Level
Taxable Income
SK Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$1,797
$2,813
$4,610
15.4%
$50,000
$3,897
$5,813
$9,710
19.4%
$75,000
$7,097
$10,281
$17,378
23.2%
$100,000
$10,222
$16,181
$26,403
26.4%
$125,000
$13,347
$22,681
$36,028
28.8%
$150,000
$16,656
$29,181
$45,837
30.6%
$200,000
$23,906
$45,681
$69,587
34.8%
$250,000
$31,156
$62,181
$93,337
37.3%
$300,000
$38,406
$78,681
$117,087
39.0%
$500,000
$67,406
$144,681
$212,087
42.4%
Estimates based on 2026 rates before non-refundable credits other than the basic personal amount.
Saskatchewan Tax Credits
Credit
2026 Amount
Basic personal amount
$18,491
Spouse or common-law partner
Up to $18,491
Age amount (65+)
Up to $5,379
Disability amount
$12,285
Caregiver amount
Up to $5,000
Saskatchewan’s basic personal amount and disability amount are among the highest in Canada, providing meaningful tax relief at lower income levels.
SK-Specific Credits
Credit
Details
Saskatchewan Graduate Retention Program
Up to $20,000 in provincial tax credits over 7 years for eligible SK graduates who remain in the province
Farm and Small Business Capital Gains Exemption
Provincial exemption on qualifying farm and small business capital gains
Political contribution tax credit
Credit for contributions to registered Saskatchewan political parties
Research and development tax credit
10% credit on eligible R&D expenditures in Saskatchewan
Saskatchewan vs Other Provinces at $100,000 Income
Province
Provincial Tax
Federal Tax
Total Tax
Effective Rate
BC
$5,800
$16,181
$21,981
22.0%
Alberta
$5,900
$16,181
$22,081
22.1%
Ontario
$8,190
$16,181
$24,371
24.4%
Saskatchewan
$10,222
$16,181
$26,403
26.4%
Manitoba
$10,334
$16,181
$26,515
26.5%
PEI
$12,165
$16,181
$28,346
28.3%
At $100,000, Saskatchewan and Manitoba are nearly identical. Saskatchewan’s advantage compounds at higher incomes.
Saskatchewan Advantage for High Earners
At $300,000 Income
Province
Total Tax
vs Saskatchewan
Saskatchewan
$117,087
—
Alberta
$114,050
-$3,037
Ontario
$120,499
+$3,412
BC
$121,095
+$4,008
Nova Scotia
$127,000
+$9,913
At $500,000 Income
Province
Total Tax
vs Saskatchewan
Alberta
$205,000
-$7,087
Saskatchewan
$212,087
—
Ontario
$223,000
+$10,913
BC
$226,000
+$13,913
Nova Scotia
$240,000
+$27,913
Tax Planning in Saskatchewan
RRSP Savings at $100,000 Income (Marginal Rate: 33%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,650
$3,350
$10,000
$3,300
$6,700
$18,000
$5,940
$12,060
$27,000 (approx. max)
$8,910
$18,090
At incomes above $111,733, the combined rate rises to 38.5%, significantly improving RRSP returns.
Investment Income at $100,000 in Saskatchewan
$10,000 Income Type
SK Tax
Federal Tax
Total Tax
Interest / employment
$1,250
$2,050
$3,300
Eligible dividends
$200
$1,100
$1,300
Capital gains (50% inclusion)
$625
$1,025
$1,650
Climate Action Incentive (Saskatchewan)
Family Type
Annual Amount
Per Quarter
Single adult
$340
$85
Couple
$510
$127.50
Couple + 1 child
$595
$148.75
Couple + 2 children
$680
$170
Rural supplement
+10%
Saskatchewan receives the federal Climate Action Incentive. Payments go automatically to eligible residents who file their taxes with CRA.
Saskatchewan Sales Tax (PST + GST)
Tax
Rate
Federal GST
5%
Saskatchewan PST
6%
Total
11%
Saskatchewan did not harmonize its sales tax with the federal GST. PST applies to most goods and some services, with exemptions for basic groceries, prescription drugs, and children’s clothing.