Saskatchewan is one of four provinces that has not harmonized its provincial sales tax with the federal GST. Consumers pay GST (5%) and PST (6%) as two separate taxes, calculated on the same pre-tax price and combined into an 11% total. The calculator above handles both directions: adding tax to a pre-tax amount, or extracting tax from a total that already includes both charges.
What is the combined sales tax rate in Saskatchewan?
Saskatchewan’s combined sales tax rate is 11%: 5% federal GST plus 6% provincial PST. On a $500 purchase, GST adds $25 and PST adds $30, for a total of $555. Because PST is not harmonized, businesses in Saskatchewan must register separately with Saskatchewan Finance and CRA for the two taxes, and each has distinct registration thresholds and filing rules.
How Saskatchewan sales tax works
Goods and Services Tax (GST)
GST is a federal value-added tax administered by CRA. The rate is 5% and applies across Canada with the same base rules. Businesses that supply taxable goods or services and exceed $30,000 in annual sales must register for GST and collect it from customers. Input tax credits allow GST-registered businesses to recover GST paid on business inputs. GST applies to most goods and services unless they are zero-rated (such as basic groceries and most agricultural goods) or exempt (such as financial services and most healthcare services).
Provincial Sales Tax (PST) in Saskatchewan
Saskatchewan’s PST is 6% and is administered provincially by the Saskatchewan Ministry of Finance. Unlike GST, PST is a single-stage retail tax rather than a value-added tax: businesses collect PST at the point of retail sale and remit it directly to the province. There is no mechanism for businesses to claim back PST paid on inputs; PST paid by a business on supplies used in making taxable products is a cost of production, not a recoverable credit.
The extract (reverse) calculation
When a receipt shows a single total and the tax is not listed separately, the pre-tax amount is found by dividing the total by 1.11 (1 plus the 11% combined rate). For a $222 total, the pre-tax amount is $222 / 1.11 = $200.00. GST on that amount is $200 × 5% = $10.00. PST is $200 × 6% = $12.00. The two taxes sum to $22.00, which added to $200.00 confirms the $222.00 total.
Verified against source
GST rate and rules: Excise Tax Act, R.S.C. 1985, c. E-15, as amended. CRA GST/HST guide RC4022. Saskatchewan PST rate and exemptions: The Provincial Sales Tax Act, S.S. 1978, c. P-34.1 as amended. Saskatchewan Finance, Revenue Division: Tax and Revenue Administration, PST information bulletin.
Saskatchewan PST — taxable and exempt supplies
| Category | PST status | Notes |
|---|---|---|
| Most goods (clothing, electronics, furniture) | Taxable at 6% | Applies at point of retail sale |
| Basic groceries | PST-exempt; GST zero-rated | Same federal zero-rating rules apply |
| Prescription drugs | PST-exempt; GST zero-rated | Dispensed by licensed pharmacist |
| Alcohol and beer | Taxable at 10% SK liquor surcharge | Separate surcharge on top of PST + GST |
| Restaurant meals | GST taxable; PST taxable | Both taxes apply to prepared food |
| Legal and accounting services | PST taxable since 2017 | Saskatchewan extended PST to many services |
| Residential electricity and natural gas | PST-exempt | Exempt from provincial portion only; GST applies |
| Agricultural supplies (qualifying) | PST-exempt | Specific qualifying conditions set by regulation |
Worked example: purchasing office equipment in Saskatchewan
A Saskatchewan small business owner purchases a laptop computer for $1,800 (pre-tax). Both GST and PST apply to electronic goods. GST: $1,800 × 5% = $90.00. PST: $1,800 × 6% = $108.00. Total payable: $1,998.00.
The business is GST-registered and can claim the $90 GST paid as an input tax credit on its next GST return, reducing the effective GST cost to nil. The $108 PST is not recoverable: it remains a cost to the business. A consumer who is not GST-registered pays both taxes with no recovery.
Rules and edge cases
PST extended to services in 2017
Effective January 1, 2017, Saskatchewan expanded PST to cover many services that had previously been exempt. Legal services, accounting and bookkeeping services, architectural and engineering services, and several other professional service categories are now subject to the 6% PST. This expansion significantly increased the PST base. Businesses providing these services in Saskatchewan must collect and remit PST, even if they are located in another province but supply into Saskatchewan.
Used goods and private sales
PST applies to used vehicles purchased from a dealer. Private sales of used vehicles between individuals are subject to PST collected through the license plate transfer process, at rates that vary by vehicle value. Most other used goods sold privately between individuals are not subject to PST; PST generally applies only at the retail level.
Liquor surcharge
Alcohol sold through licensed Saskatchewan Liquor and Gaming Authority (SLGA) stores is subject to an additional 10% provincial surcharge on top of the regular 6% PST and 5% GST. The effective tax rate on alcohol purchases at retail is therefore 21% (5% GST plus 6% PST plus 10% surcharge). This calculator computes the standard 11% combined rate and does not apply the liquor surcharge.
Online purchases and out-of-province sellers
Saskatchewan requires online sellers who exceed $10,000 in annual Saskatchewan sales to collect and remit Saskatchewan PST. As of 2020, this threshold captures many e-commerce retailers supplying Saskatchewan customers. Purchases from non-compliant out-of-province sellers technically still attract PST, which the consumer is responsible to self-assess, though this is rarely enforced at the consumer level.
PST registration threshold
Saskatchewan businesses with taxable sales must register for PST regardless of size: there is no minimum threshold for PST registration in Saskatchewan once a taxable business is operating. This differs from the federal GST $30,000 small supplier threshold. A new Saskatchewan business making its first taxable sale must collect and remit PST from day one.
Frequently asked questions
- What is the total sales tax rate in Saskatchewan?
- The total sales tax rate in Saskatchewan is 11%: 5% federal GST plus 6% provincial PST. Both taxes are calculated on the pre-tax price and added together. Saskatchewan has not harmonized its PST with the federal GST, so both taxes are separate and administered by different governments.
- What items are exempt from Saskatchewan PST?
- Saskatchewan PST exemptions include basic groceries, prescription drugs, agricultural supplies (under qualifying conditions), residential electricity and natural gas, and children's clothing. Note that PST was extended to many professional services (legal, accounting, engineering) in 2017, so many services that were previously exempt are now taxable.
- Does Saskatchewan PST apply to services?
- Yes, since January 1, 2017. Saskatchewan expanded PST to cover legal services, accounting and bookkeeping, architectural and engineering services, and several other professional service categories. Before 2017, PST applied only to goods. Businesses providing these services in Saskatchewan must collect the 6% PST and remit it to Saskatchewan Finance.
- Can Saskatchewan businesses recover PST paid on inputs?
- No. Saskatchewan PST is a single-stage retail tax with no input tax credit mechanism. Unlike GST, PST paid by a business on purchases used in producing taxable goods or services is a direct cost that cannot be recovered. Only GST-registered businesses can recover the federal GST component through input tax credits on their GST return.
- How do you calculate the pre-tax price from a Saskatchewan total?
- Divide the total by 1.11. For a $333 receipt including both GST and PST, the pre-tax price is $333 / 1.11 = $300.00. GST on $300 is $15.00 and PST is $18.00, totalling $33.00 in tax. The pre-tax price plus tax confirms the $333 total.
- What is the PST registration threshold in Saskatchewan?
- There is no minimum annual sales threshold for PST registration in Saskatchewan. Any business making taxable sales in Saskatchewan must register for PST, regardless of size. This differs from the federal GST small supplier threshold of $30,000 in annual taxable sales, below which registration is optional.
- Is alcohol taxed at 11% in Saskatchewan?
- No. Alcohol purchased at Saskatchewan Liquor and Gaming Authority retail stores is subject to an additional 10% liquor surcharge on top of the standard PST (6%) and GST (5%). The total effective rate on alcohol is 21%. This calculator shows the standard 11% rate and does not include the liquor surcharge.
- Do out-of-province online sellers charge Saskatchewan PST?
- Yes, if they exceed $10,000 in annual Saskatchewan sales. Saskatchewan introduced remote seller registration requirements in 2020 for online sellers supplying taxable goods or services into Saskatchewan. Registered out-of-province sellers collect and remit Saskatchewan PST. Consumers who buy from non-registered sellers are technically liable to self-assess PST on those purchases.
- How does Saskatchewan PST compare to Manitoba RST?
- Both are non-harmonized provincial sales taxes. Saskatchewan's rate is 6% while Manitoba's Retail Sales Tax (RST) is 7%, giving Manitoba a higher combined rate of 12% versus Saskatchewan's 11%. Both apply to most goods and extend to some services. The specific exemptions and service categories differ between the two provinces.
- Is the Saskatchewan PST included in the price at Saskatchewan SLGA stores?
- SLGA shelf prices are typically posted inclusive of all taxes including the PST, GST, and liquor surcharge. When the price is already tax-inclusive, the pre-tax price is determined by dividing the displayed price by 1.21 (1 plus the combined 21% rate). The receipt will itemize the components if requested.