Saskatchewan
Sales tax in Saskatchewan is 11%.
Saskatchewan charges 5% federal GST plus 6% provincial sales tax on most purchases, and it applies that PST to insurance premiums as well. Alcohol escapes PST entirely and carries a 10% Liquor Consumption Tax instead.
What is the sales tax rate in Saskatchewan?
Sales tax in Saskatchewan is 11% in total: 5% federal GST plus 6% Saskatchewan provincial sales tax (PST). Saskatchewan is a non-participating province, so the two taxes are charged and reported separately, and a $100 purchase in Saskatchewan costs $111.00.
- Federal GST
- 5%
- Provincial PST
- 6%
- Combined rate
- 11%
- Tax on $100
- $11.00
$100.00 plus $11.00 tax is $111.00 in Saskatchewan.
Saskatchewan charges 11% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Saskatchewan tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
Is Saskatchewan PST calculated on the GST-included price?
No. Saskatchewan states plainly that GST is excluded when calculating the PST payable, and that vendors showing GST separately must apply the PST to the selling price first. Vendors who advertise on a GST-included basis use a 5.71% factor on the tax-included price instead, which lands on exactly the same number.
| Amount before tax | GST 5% | PST | Total tax | Total |
|---|---|---|---|---|
| $100.00 | $5.00 | $6.00 | $11.00 | $111.00 |
| $500.00 | $25.00 | $30.00 | $55.00 | $555.00 |
| $1,000.00 | $50.00 | $60.00 | $110.00 | $1,110.00 |
| $5,000.00 | $250.00 | $300.00 | $550.00 | $5,550.00 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Saskatchewan, divide the tax-included total by 1.11. A $111.00 total comes apart into $100.00 before tax, $5.00 of GST and $6.00 of PST. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is taxed differently in Saskatchewan?
Saskatchewan carves several categories out of the general 6% rate: liquor moves to a separate 10% tax, vapour products carry 20% plus PST, and a private used vehicle under $5,000 is exempt outright.
| What it applies to | Rate | How it works |
|---|---|---|
| Liquor (beer, wine, spirits) | 10% | Alcoholic beverages are not subject to the 6% PST in Saskatchewan. Instead a 10% Liquor Consumption Tax applies to the total selling price, excluding GST, including bring-your-own-wine corkage charges in licensed establishments. With the 5% GST that means 15% total on a drink or a bottle.sets.saskatchewan.ca |
| Vapour products | 20% | Vapour Products Tax of 20% applies to all vapour products, and effective June 1, 2025 the 6% PST also applies on top of it. GST and PST are excluded when calculating VPT, and GST and VPT are excluded when calculating the PST.saskatchewan.ca |
| Private used vehicle sales | Varies | A private purchase of a used vehicle, light-duty trailer or recreational vehicle for $5,000 or less is exempt from PST, provided the Red Book fair-market value also does not exceed $5,000. Above that, PST at 6% applies to the full price net of any trade-in, and SGI motor licence issuers collect it at registration.
|
| GST-included pricing | 5.71% | Vendors who advertise or sell on a GST-included basis calculate the PST using a rate of 5.71% applied to the GST-included price, which arrives at the same tax as 6% on the pre-GST price.sets.saskatchewan.ca |
| Used goods other than vehicles | 6% | When an individual buys used goods for personal use, other than vehicles, PST applies to the selling price less a deduction of $300 per item, or the trade-in value if greater. The $300 deduction does not apply to goods bought for commercial use.sets.saskatchewan.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco | Tobacco Tax is charged per unit rather than as a percentage: 29.0 cents per cigarette or tobacco stick, 35.0 cents per gram of smokeless and other loose tobacco including raw leaf, 21.8 cents per unit of heated tobacco product, and cigars at 100% of taxable value subject to a floor and ceiling.sets.saskatchewan.ca |
| Fuel | Fuel Tax is a flat per-litre charge, not a percentage: 15 cents per litre on gasoline, gasohol, diesel and railway locomotive diesel, 9 cents per litre on propane, 3 cents per litre on tax-reduced marked diesel, and 1.5 cents per litre on aviation gas and turbo/jet fuel. Marked heating fuel is exempt.sets.saskatchewan.ca |
| Electric vehicle road use charge | Because electric vehicles pay no fuel tax, Saskatchewan charges EV owners an annual road use charge collected by SGI at registration. It rose from $150 to $300 on June 1, 2025 and is set at $300 through December 31, 2026, after which it is indexed annually to the national inflation rate.sets.saskatchewan.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What makes Saskatchewan's PST different?
Saskatchewan taxes insurance premiums, carves Lloydminster out of the system entirely, and gives individuals a $300 deduction on used goods. It also has no $30,000 small-supplier shelter for PST.
Common questions
Questions about Saskatchewan sales tax.
What is the sales tax rate in Saskatchewan?
The total sales tax in Saskatchewan is 11%, made up of the 5% federal GST and the 6% Saskatchewan Provincial Sales Tax (PST). Saskatchewan is a non-participating province, so the two taxes are charged separately rather than blended into an HST.
Is PST in Saskatchewan charged on top of the GST?
No. Saskatchewan PST is not compounded on the GST. The Government of Saskatchewan states that GST is excluded when calculating the amount of PST payable, and vendors must apply the 6% PST to the selling price before calculating the 5% GST. On a $100 item, PST is $6 and GST is $5, for $111 total.
How much is PST in Saskatchewan?
PST in Saskatchewan is 6%, applied to the purchase, rental or importation of most goods, many services, and insurance contracts consumed or used in the province. Both new and used goods are taxable, and if a supplier did not collect the tax the buyer must self-assess and pay it directly to the Ministry of Finance.
Do you pay PST on a used car in Saskatchewan?
In Saskatchewan a private purchase of a used vehicle is exempt from the 6% PST when both the purchase price and the Red Book fair-market value are $5,000 or less. Above $5,000 the 6% PST applies to the greater of the purchase price or Red Book value, after any trade-in deduction, and SGI motor licence issuers collect it when the vehicle is registered.
What is exempt from PST in Saskatchewan?
Saskatchewan exempts basic groceries, prescription drugs and medicines, books, magazines and other reading materials, feminine hygiene products, agricultural equipment, and certain medical equipment and orthopedic appliances from the 6% PST. Food and beverages generally follow the GST rules, so restaurant meals and snack foods that are GST-taxable are also PST-taxable.
Do I have to register for a Saskatchewan PST number?
Yes. All businesses operating or making retail sales in Saskatchewan must register for a PST number, and there is no $30,000 small-supplier threshold like the federal GST has. The only exception is the small trader guideline for individuals who produce and sell goods from their own residence to other individuals with annual sales under $10,000 and who pay PST on their own supplies and equipment.
How much tax is on alcohol in Saskatchewan?
Alcohol in Saskatchewan is not subject to the 6% PST. Beer, wine and spirits instead carry the 10% Liquor Consumption Tax on the total selling price before GST, so with the 5% GST the total tax on a drink or bottle is 15%.
Across Canada
How does Saskatchewan compare with the rest of Canada?
At 11%, Saskatchewan has the lowest combined sales tax of any province that charges one. Only Alberta and the three territories, at 5%, are lower.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the Saskatchewan rates come from
Every Saskatchewan figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html
- saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/provincial-sales-tax
- sets.saskatchewan.ca/rptp/portal/footer/taxinformation/provincial-sales-tax
- saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/liquor-consumption-tax
- saskatchewan.ca/business/taxes-licensing-and-reporting/provincial-taxes-policies-and-bulletins/vapour-products-tax
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