Saskatchewan Sales Tax
Saskatchewan is one of five provinces that charges a Provincial Sales Tax (PST) separately from the federal GST, rather than using the harmonized HST system.
| Tax Type | Rate | Collected By |
|---|---|---|
| Federal GST | 5% | Canada Revenue Agency |
| Saskatchewan PST | 6% | Saskatchewan Ministry of Finance |
| Total Sales Tax | 11% | Separately administered |
Saskatchewan expanded its PST base in 2017 to include previously exempt items like restaurant meals, but subsequently reversed some of these changes. The current 6% rate has been in place since March 2017.
Why Saskatchewan Uses GST + PST
Unlike HST provinces where a single harmonized tax is collected, Saskatchewan:
- Maintains direct control over PST exemptions and rates
- Can provide targeted exemptions (like restaurant meals) without federal involvement
- Requires businesses to track and remit two separate taxes
- Offers more flexibility in economic policy
Sales Tax Quick Calculator
| Price Before Tax | GST (5%) | PST (6%) | Total Price |
|---|---|---|---|
| $50.00 | $2.50 | $3.00 | $55.50 |
| $100.00 | $5.00 | $6.00 | $111.00 |
| $250.00 | $12.50 | $15.00 | $277.50 |
| $500.00 | $25.00 | $30.00 | $555.00 |
| $1,000.00 | $50.00 | $60.00 | $1,110.00 |
| $5,000.00 | $250.00 | $300.00 | $5,550.00 |
Note: PST is calculated on the pre-tax price only — not on GST. Unlike Quebec’s QST, the taxes are not stacked.
Saskatchewan PST Exemptions
Saskatchewan offers some of the most generous PST exemptions in Canada.
Food and Dining
| Item | GST | PST | Total | Notes |
|---|---|---|---|---|
| Basic groceries | 0% | 0% | 0% | Raw/unprocessed food |
| Restaurant meals | 5% | 0% | 5% | Dine-in, takeout, delivery |
| Prepared foods (grocery) | 5% | 6% | 11% | Ready-to-eat items |
| Snack foods | 5% | 6% | 11% | Chips, candy, pop |
| Alcohol | 5% | 6%+ | 11%+ | Plus liquor markups |
Restaurant meal exemption: Saskatchewan is unique in exempting restaurant meals from provincial sales tax. A $50 dinner costs $52.50 (GST only) versus $57.50 in Ontario (13% HST) or $57.50 in Manitoba (12% GST + RST).
Clothing
| Item | GST | PST | Total |
|---|---|---|---|
| Children’s clothing (under size 15) | 5% | 0% | 5% |
| Children’s footwear (under size 7) | 5% | 0% | 5% |
| Adult clothing | 5% | 6% | 11% |
| Work safety apparel | 5% | 0% | 5% |
| Costumes and formal wear (rental) | 5% | 6% | 11% |
Medical and Health
| Item | GST | PST | Total |
|---|---|---|---|
| Prescription drugs | 0% | 0% | 0% |
| Over-the-counter medications | 5% | 0% | 5% |
| Medical devices | 0% | 0% | 0% |
| Feminine hygiene products | 5% | 0% | 5% |
| Vitamins and supplements | 5% | 6% | 11% |
Agriculture and Natural Resources
Saskatchewan’s economy is heavily agricultural, reflected in extensive exemptions:
| Item | GST | PST | Total |
|---|---|---|---|
| Farm machinery | 5% | 0% | 5% |
| Seed and feed | 5% | 0% | 5% |
| Fertilizers | 5% | 0% | 5% |
| Farm fuel (marked gas/diesel) | 5% | 0% | 5% |
| Livestock | 5% | 0% | 5% |
| Grain drying fuel | 5% | 0% | 5% |
Other Exemptions
| Item | GST | PST | Total |
|---|---|---|---|
| Used goods (private sale) | 0% | 0% | 0% |
| Residential rent | 0% | 0% | 0% |
| Electricity (residential) | 5% | 6% | 11% |
| Natural gas (residential) | 5% | 6% | 11% |
| Books and newspapers | 5% | 0% | 5% |
| Insurance premiums | 0% | Tax | Separate tax |
Fully Taxable Items (11%)
| Category | Examples |
|---|---|
| Electronics | TVs, computers, phones, appliances |
| Vehicles | Cars, trucks, motorcycles (plus other fees) |
| Furniture | All household furniture |
| Home improvement | Building materials, fixtures |
| Adult clothing | All non-exempt apparel |
| Personal services | Hair salons, spas, etc. |
| Entertainment | Tickets, memberships |
Insurance Premium Tax
Saskatchewan charges a separate Insurance Premium Tax rather than PST on insurance:
| Insurance Type | Tax Rate |
|---|---|
| Auto insurance | 6% |
| Home insurance | 6% |
| Life insurance | 0% |
| Health insurance | 0% |
This is collected separately from PST and remitted to the province by insurers.
Saskatchewan vs Other Western Provinces
| Province | Total Rate | Restaurant Meals | Children’s Clothing |
|---|---|---|---|
| Alberta | 5% | 5% GST only | 5% GST only |
| Saskatchewan | 11% | 5% GST only | 5% GST only |
| Manitoba | 12% | 12% | 12% |
| British Columbia | 12% | 12% | 12% |
Saskatchewan offers the second-lowest overall rate in Western Canada and matches Alberta on restaurant meals and children’s items.
PST on Vehicles
Vehicle purchases in Saskatchewan attract PST based on purchase price:
| Purchase Type | PST Rate | Base |
|---|---|---|
| New vehicle | 6% | Purchase price |
| Used vehicle (dealer) | 6% | Purchase price |
| Used vehicle (private) | 6% | Higher of price or book value |
| Gifts between family | 6% | Book value |
Unlike some provinces, there is no exemption for trade-ins — PST applies to the full purchase price.
Additional vehicle fees:
- SGI (Saskatchewan Government Insurance) registration fees
- License plate fees
- Federal luxury tax (vehicles over $100,000)
PST for Businesses
Registration Requirements
| Annual PST Collected | Requirement |
|---|---|
| Any amount | Must register if making taxable sales |
Unlike GST’s $30,000 small supplier threshold, all businesses making taxable retail sales must register for PST regardless of size.
Filing and Remittance
| Monthly PST Collected | Filing Frequency |
|---|---|
| Under $1,200/year | Annual |
| $1,200–$12,000/year | Quarterly |
| Over $12,000/year | Monthly |
Key Business Considerations
- Input tax credits don’t exist for PST — businesses pay PST on purchases and cannot recover it (unlike GST)
- Exemption certificates — businesses must collect exemption certificates for tax-exempt sales
- Out-of-province sales — PST generally only applies to goods delivered to Saskatchewan addresses
- Digital products — taxable if used in Saskatchewan
Saskatchewan Low-Income Tax Credit
Low-income Saskatchewan residents receive the Saskatchewan Low-Income Tax Credit to help offset sales tax:
| Family Type | Maximum Annual Credit |
|---|---|
| Single adult | $358 |
| Couple | $358 |
| Per child | $136 |
Paid in quarterly installments with the federal GST/HST credit. Income thresholds determine eligibility and phase-out.
Cost of Living Advantages
Saskatchewan’s 11% combined rate, plus unique exemptions, creates cost advantages:
| Item ($100 base) | Saskatchewan | Ontario | Manitoba |
|---|---|---|---|
| Restaurant meal | $105.00 | $113.00 | $112.00 |
| Children’s clothes | $105.00 | $113.00 | $112.00 |
| General retail | $111.00 | $113.00 | $112.00 |
Combined with affordable housing (average home ~$350,000), Saskatchewan ranks among Canada’s most affordable provinces.