Saskatchewan Sales Tax: Your 2025 Guide to GST & PST

Understanding Saskatchewan sales tax is essential for businesses and consumers alike. However, it can be tricky because the province has a unique tax system. This Saskatchewan tax guide 2025 will help you navigate the key details of Sask sales tax.

Saskatchewan Sales Tax System

Saskatchewan has a dual sales tax system. This subjects businesses to both federal and provincial sales taxes.

The two taxes are as follows:

1. Goods and Services Tax (GST) – A 5% federal tax applied across all provinces and territories in Canada.
2. Provincial Sales Tax (PST) – A 6% provincial tax specific to Sask, calculated on the selling price excluding GST.

The GST and PST in Saskatchewan apply to most goods and services sold in the province. The Saskatchewan Ministry of Finance administers the PST. GST, on the other hand, is collected by the Canada Revenue Agency (CRA).

Businesses selling taxable goods or services in Saskatchewan must register, collect, and remit both PST and GST in two different agencies.

What is Saskatchewan's PST?

The Saskatchewan Provincial Sales Tax (PST) is a 6% provincial retail sales tax applied to selling, leasing, or importing most tangible personal property (goods) and certain services within Saskatchewan. It is separate from the federal 5% GST and is administered by the Saskatchewan Ministry of Finance.

Sask PST or the Saskatchewan retail sales tax applies to the following industries and transactions.

1. Retail Industry

• Sale of tangible personal property (goods) at retail
• Includes furniture, electronics, clothing, appliances, and vehicles

2. Restaurant & Food Services

• Prepared food and beverages
• Alcoholic beverages

3. Telecommunications & Digital Services

• Cable TV, satellite, internet, and streaming services
• Phone services
• Digital products (e.g., eBooks, software downloads)

4. Automotive Sales & Services

• Sale and lease of vehicles, trailers, and boats
• Vehicle repairs and maintenance services
• Sales of auto parts and accessories

5. Construction & Trades

• Sale and installation of materials and equipment
• Repairs and maintenance services for real property

6. Insurance

• Most insurance premiums (except for life insurance, crop insurance, and health insurance)

7. Hospitality & Accommodation

• Short-term hotel and lodging services (stays of less than one month)

8. Entertainment & Event Services

• Admission to concerts, sports events, and recreational activities

9. Leasing & Rentals

• Lease or rental of tangible goods within Saskatchewan

10. Repair & Maintenance Services

• Repair services for both goods and real property
• Maintenance contracts for taxable goods

How GST and PST in Saskatchewan Work Together

Federal Goods and Services Tax (GST) and the provincial sales tax (PST) in Saskatchewan are applied separately to most goods and services. However, they can be charged on the same transaction.

For example, if you are selling a taxable item worth $100, then the Sask GST and PST are:

• GST (5%) = $5
• PST (6%) = $6
• Total Saskatchewan sales tax = $11
• Total price = $111

Category	Sask GST (5%)	Sask PST (6%)	Notes
Tangible Personal Property (Goods)	Taxable	Taxable	Most retail goods, furniture, clothing, electronics, appliances
Prepared Food & Beverages	Taxable	Taxable	Restaurant meals, take-out food, alcoholic beverages
Basic Groceries	Zero-rated (0%)	Exempt	Milk, bread, vegetables, meat
Prescription Drugs	Zero-rated (0%)	Exempt	Includes insulin, prescribed medications
Children’s Clothing & Footwear	Taxable	Exempt	PST-exempt, but subject to 5% GST
Books & Newspapers	Taxable	Exempt	Physical and digital books, newspapers
Telecommunication Services	Taxable	Taxable	Internet, cable, phone services
Software & Digital Products	Taxable	Taxable	Downloaded software, eBooks, apps
Insurance Premiums	Exempt	Taxable	Most types except life, health, and crop insurance
Residential Rent	Exempt	Exempt	Long-term rental accommodations
New Residential Housing	Taxable (rebate may apply)	Exempt	GST applies; no PST
Repair & Maintenance Services	Taxable	Taxable	Includes vehicle and property repairs
Real Property Sales (Commercial)	Taxable	Exempt	GST applies, PST does not
Farm Equipment & Supplies	Taxable	Exempt	Certain exemptions for qualifying farm equipment and supplies
Admission to Entertainment Events	Taxable	Taxable	Concerts, sports events, amusement parks

Calculate Your Saskatchewan Sales Tax

Calculating sales tax in Saskatchewan involves applying both the 5% federal GST and the 6% provincial PST. This section will walk you through how to accurately calculate and add these taxes to your sales price.

Step-by-Step Calculation for GST and PST

For example, you are selling a sofa in Saskatchewan for $750. Here’s how to calculate GST and PST in Saskatchewan.

Step 1: Calculate GST

Sale Price = $750

GST Rate = 5%

GST Amount = Sale Price x GST Rate

GST Amount = $750 x 0.05

GST Amount = $37.50

Step 2: Calculate PST

PST Rate = 6%

PST Amount = Sale Price x PST Rate

PST Amount = $750 x 0.06

PST Amount = $45.00

Step 3: Add GST and PST to the Sale Price

Total Price (after taxes)=Sale Price + GST Amount + PST Amount

Total Price (after taxes) = $750 + $37.50 + $45.00

Total Price (after taxes) = $832.50

You can also determine the pre-tax price using the reverse GST and PST calculator. But if you don’t have the calculator, you can use the following formula:

Total Price (after taxes): $832.50

GST Rate = 5%

PST Rate = 6%

Pre-Tax Price = Total Price (after taxes) / 1 + GST Rate + PST Rate

Pre-Tax Price = $832.50 / 1 + 0.05 + 0.06

Pre-Tax Price = $832.50 / 1.11

Pre-Tax Price = $750

Using Online Saskatchewan Sales Tax Calculators & Tools

If the calculation above confuses you, do not worry. There are Saskatchewan sales tax calculators online that can calculate Saskatchewan sales tax for you. You can use the GST/HST calculator available on the Government of Canada's website.

To get the total after taxes amount, just choose Saskatchewan in the drop-down list for "Province or territory." Then, enter the "Amount before taxes," from our example above, it’s $750. The sales tax calculator Saskatchewan will show you the GST, PST, and total after taxes amounts.

If you want to find the amount before sales tax is applied, use the GST and PST Saskatchewan reverse calculator. Just choose Saskatchewan for "Province or territory" and input the total after taxes amount. In our example, it is $832.5. The calculator will give you the GST, PST, and before taxes amounts. The results should be the same as shown in our example above.

Sales tax automation tools, like Kintsugi, come with their own Saskatchewan GST/PST sales tax calculator. Kintsugi accurately calculates sales tax by applying the correct tax rates.

With Kintsugi, you do not need to worry about sales tax calculations, and if you do it right. Leave it to Kintsugi's expertise.

Compliance Essentials for Saskatchewan Sales Tax

Staying compliant with Saskatchewan sales tax can be tricky due to its dual tax system. This section will guide you through the essential steps to properly register, collect, file, and remit these taxes in the province.

Saskatchewan Sales Tax Registration, Collection, & Remittance

Follow this step-by-step guide to avoid penalties and ensure smooth business operations.

Step 1: Registration

GST Registration (with CRA):

• Required if your business earns more than $30,000/year in taxable sales.
• Registration is done through the CRA's Business Registration Online (BRO) platform.
• Once registered, you will receive a Business Number (BN) with a GST account number.

PST Registration (with Saskatchewan Ministry of Finance):

• Required if you sell or lease taxable goods or services, import taxable goods for business use, and operate an online store selling to Saskatchewan customers.
• PST registration is done via the Saskatchewan eTax Services (SETS) portal.

Step 2: Collection of Sask GST and PST

Once registered, charge 5% GST and 6% PST on taxable goods and services sold in Saskatchewan. And make the following visible in you invoices:

• Sale price
• GST amount (5%)
• PST amount (6%)
• Total amount
• Your GST number (CRA) and PST number (Saskatchewan)

Step 3: Remittance & Filing

Sask GST (Federal):

• File returns with the CRA based on assigned frequency:
• Monthly, quarterly, or annually (depending on revenue)
• Claim Input Tax Credits (ITCs) to recover GST paid on business expenses.
• Remit net GST to CRA by the due date to avoid penalties.

Sask PST (Provincial):

• File PST returns with the Saskatchewan Ministry of Finance via the SETS portal.
• Filing frequency: monthly, quarterly, or annually (based on sales volume).
• No ITCs for PST — any PST paid on expenses is treated as a business cost.
• Remit PST collected by the due date.

Saskatchewan Sales Tax Quick Tips to Avoid Common Pitfalls

Here are a few practical tips to ensure Saskatchewan tax compliance.

1. Keep Accurate and Organized Records. Maintain detailed sales, purchase, and tax records for at least 6 years. Ensure you have exemption certificates where applicable.

2. Reconcile Regularly. Match your records with amounts collected, filed, and remitted to both the CRA and the Ministry of Finance.

3. Stay Informed. Keep up to date with any PST or GST rule changes issued by the Saskatchewan Ministry of Finance or CRA.

1. File and Pay on Time. Avoid penalties by ensuring your GST and PST returns are filed, and payments are made on or before the due dates.
2. Use Tax Automation Tools. Consider using tools like Kintsugi to automate tax calculation, categorization, and filing to reduce errors. Kintsugi makes compliance a breeze and stress-free because it is designed for the job.

Saskatchewan Sales Tax FAQs

Does Saskatchewan have PST?

Yes, Saskatchewan has a Provincial Sales Tax (PST) in addition to the federal GST.

How much is PST in Saskatchewan?

The Provincial Sales Tax (PST) rate in Saskatchewan is 6%. It applies to most goods, certain services, and insurance premiums sold or used in the province.

How much is GST in Saskatchewan?

The Goods and Services Tax (GST) rate in Saskatchewan is 5%. This is a federal tax applied across all provinces and territories in Canada.

Who is PST exempt in Saskatchewan?

Certain groups and industries are PST-exempt, including farmers purchasing qualifying equipment, resellers purchasing goods for resale, and specific sectors like manufacturing for eligible machinery. Additionally, items like basic groceries, prescription drugs, children's clothing, and books are exempt from PST.

What is the sales tax in Saskatchewan?

The combined sales tax in Saskatchewan is 11%, made up of 5% GST and 6% PST. Both taxes are applied separately on most taxable goods and services.

What is GST and PST in Saskatchewan?

Saskatchewan applies 5% federal GST and 6% provincial PST.

Saskatchewan Sales Tax Key Points

• Saskatchewan sales tax uses a dual system with 5% federal GST and 6% Provincial Sales Tax (PST), for a combined rate of 11%.
• Businesses must register and remit Saskatchewan sales taxes separately – PST with Saskatchewan Ministry of Finance and GST with CRA.
• Sask PST applies primarily to tangible goods, construction materials, software, and certain services (like legal and repair services), while GST covers a broader range, including most services.
• Some items are PST-exempt, such as basic groceries, prescription drugs, and agricultural inputs.
• Businesses may be eligible for PST exemptions or refunds depending on industry use.

Next Steps & Essential Resources for Saskatchewan Sales Tax

If you wish to learn more about Saskatchewan sales tax, you can visit the following sites and resources:

• Saskatchewan Ministry of Finance
• Canada Revenue Agency (CRA)

Saskatchewan sales tax is tricky due to its separate GST and PST registration, filing and remittance. It’s twice the work and the risk of making mistakes. Let Kintsugi handle your Sask sales tax, so you can focus on your business growth with confidence.

Kintsugi is designed to make Saskatchewan tax compliance a breeze. So, book a demo or sign up now.