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In Saskatchewan you charge two separate taxes on most taxable sales: the 5% federal GST and the 6% provincial sales tax (PST), for 11% in total. The catch is that they go to two different governments. The Canada Revenue Agency collects the GST, and the PST is a Saskatchewan tax that you deal with through the province.
How GST and PST work in Saskatchewan
Each tax is worked out on the pre-tax price and added on. On a $1,000 item the GST is $50 and the PST is $60, so the customer pays $1,110. No tax on tax here.
| Price before tax | GST 5% | PST 6% | Total |
|---|---|---|---|
| $100 | $5.00 | $6.00 | $111.00 |
| $500 | $25.00 | $30.00 | $555.00 |
| $1,000 | $50.00 | $60.00 | $1,110.00 |
| $5,000 | $250.00 | $300.00 | $5,550.00 |
Got a price that already includes tax? Take $500 as an example. The price before tax is $450.45, with $22.52 of GST and $27.03 of PST. You can run your own figures through the GST and PST calculator, which handles Saskatchewan, British Columbia and Manitoba.
What does a real sale look like?
Say Colin runs a small furniture shop in Saskatoon and sells a bookcase for $480 before tax. The GST is $24.00 and the PST is $28.80, so the customer pays $532.80. On his invoice he should show the price, the GST line and the PST line separately, because the two amounts end up in different places. The $24.00 goes to the CRA and the $28.80 goes to the province. Mix them into one lump and he’s guessing at both returns later.
Across a month of sales it adds up. If Colin sells $20,000 of taxable goods, he’s holding $1,000 of GST and $1,200 of PST that never belonged to him. Many owners open a separate savings account for it, and honestly it’s the easiest habit to build.
Who deals with what?
This is the part that confuses new business owners, mostly because the same sale produces two tax lines, two sets of rules and two offices that may each want to hear from you at different times. GST/HST registration runs through the CRA and has a small supplier threshold of $30,000 of taxable sales, measured over four consecutive calendar quarters or in any single quarter. Under that, you aren’t required to register for GST/HST.
The PST is separate. It’s administered by the province, and its own rules decide who has to register and file. The province’s provincial sales tax page says all businesses operating in Saskatchewan must be licensed or registered with the Ministry of Finance, and that depending on the business you end up with either a vendor’s licence number or a registered consumer number. Don’t assume the $30,000 CRA threshold gets you out of the PST. Read the provincial pages, or call the ministry, before you decide you’re exempt.
What gets taxed and what doesn’t
Not every sale carries both taxes. Some items are zero-rated or exempt for GST, and the province has its own list for PST. Food, children’s goods, services and used items can fall on different sides of these lists. The same product can be taxed in Saskatchewan and not in another province, so don’t copy the treatment from a supplier in Alberta or Ontario.
For a quick feel of the difference, a $1,000 sale in Alberta carries $50 of GST and nothing more. In Ontario it carries a 13% HST, or $130. In Saskatchewan it’s $110. The GST and HST calculator shows any province side by side.
What goes wrong with the two taxes
The big one is charging one tax and forgetting the other. A sole proprietor under $30,000 who correctly skips GST may still have PST to think about. The reverse happens too, when a business charges both at the till and then only remits the GST.
Another is mixing up the direction of the math. If you backed out tax from a total, you can’t just take 11% off. Divide by 1.11. Five hundred dollars including tax is $450.45 before tax, not $445. And watch your records. You’ll want one line for each tax on every invoice, since they go to two places.
What about selling into Saskatchewan from another province, where you might have no shop, no staff and no office in the province at all? That’s a separate question with its own rules, and it’s not one we could settle from public pages, so ask the province.
If your work is self-employment, remember that sales tax is only part of the picture. Your income is taxed separately, and the self-employed tax calculator is a better place to start for that. Our Saskatchewan page collects the other provincial rates in one place.
The sources behind this page
The 5% GST and the small supplier threshold come from Canada Revenue Agency pages. The 6% Saskatchewan PST rate comes from the Government of Saskatchewan’s provincial sales tax page. All figures are for 2026, checked in September 2026. Nothing here replaces the provincial bulletins that set out which goods and services are taxable.
Frequently asked questions
What is the combined GST and PST rate in Saskatchewan?
It's 11%, made up of the 5% GST and the 6% PST, on most taxable goods and services.
Who collects the PST in Saskatchewan?
The province does. The CRA handles the GST side only.
Does the $30,000 small supplier rule apply to PST?
It's a GST/HST rule. Check Saskatchewan's own PST rules before you assume it applies.
Is PST charged on the GST amount?
No. Both taxes are worked out on the price before tax.
How do I take tax out of a total?
Divide the total by 1.11. A $500 total is $450.45 before tax.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax
- Saskatchewan income tax and PST in 2026
How Saskatchewan income tax works in 2026: three brackets from 10.5%, a large basic personal amount, the 6% PST and the calculators that switch to it