Saskatchewan’s PST applies to real estate commission, on top of GST. The calculator includes both and starts from the province’s three-tier schedule.
Saskatchewan commission rates
Saskatchewan’s traditional schedule has three steps: 6% on the first $100,000, 4% on the next $100,000, 2% on the rest (WOWA, HomeSask). The Saskatchewan Real Estate Commission (SREC) says there is no standard commission and compensation is negotiable: the amount isn’t fixed or approved by SREC, any government body or any real estate association. You can pay a fixed dollar amount, a percentage or both, but the amount can’t be based on how much the sale price exceeds the list price. SREC’s guide also reminds sellers that the listing agreement is with the brokerage, not the individual agent who signs it. Payotte (September 2026) reports an average of about 4.4% for the province.
GST and PST on commission
The rate on commission for a resale home is 11%: 5% GST plus 6% PST. Saskatchewan’s bulletin for realtors, PST-24 (revised July 2024), sets out how the PST works:
- What’s taxed. Fees and commissions on land and buildings in Saskatchewan are taxable, whether the property is residential, commercial, recreational or farm.
- New homes are the exception. No PST applies to commission on a new home sale, and new homes include condominiums as well as single-family houses.
- Who collects it. The listing broker charges and remits the PST, calculated on the full commission before it is split with the buyer’s brokerage. In a private sale, the buyer’s broker usually signs a short agreement with the seller and becomes the listing broker for that sale, so the PST still applies to its fee.
- When it’s due. On the date the lawyers release the sale funds from escrow, usually closing day.
- What isn’t taxed. A deposit forfeited to the brokerage when a sale falls through (PST needs a completed transaction), and fees for appraisals or home inspections.
Realtor fees in Regina and Saskatoon
The three tiers simplify for any home over $200,000: commission is 2% of the full price plus $6,000, the extra that the first two tiers’ rates add. GST and PST together add 11% of the commission. At the MLS HPI benchmark prices the Saskatchewan REALTORS Association reports:
| Area, month | Benchmark home | Commission | GST and PST | Seller’s cost |
|---|---|---|---|---|
| Saskatchewan, August 2026 | $381,600 | $13,632 | $1,500 | $15,132 |
| City of Regina, August 2026 | $348,900 | $12,978 | $1,428 | $14,406 |
| City of Saskatoon, August 2026 | $444,700 | $14,894 | $1,638 | $16,532 |
The benchmark is the price of a typical home in each market, not the price of any one sale. The Regina and Saskatoon market pages have the trend behind these figures.
Agent earnings in Saskatchewan, and the tax on them
Saskatchewan’s real estate agents and salespersons have a median income of $60,400 a year in Job Bank’s figures (based on the 2021 Census), 3% above the median for Canada, and the top tenth earn $164,000 or more. How a commission cheque is divided before it gets there is in the agent income guide.
Saskatchewan has three provincial brackets: 10.5% up to $54,532, 12.5% up to $155,805 and 14.5% above. The median agent reaches the middle one and the top tenth the highest. As a self-employed agent’s net income for 2026, with both CPP shares (how the agent’s share is taxed):
| Income level | Tax, federal and Saskatchewan | CPP, both halves | Net after both |
|---|---|---|---|
| $60,400, the median | $8,734 | $6,771 | $44,895 |
| $164,000, the top tenth | $44,328 | $9,293 | $110,379 |
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them between September 5, 2026 and October 6, 2026. How we check facts.
- BC Financial Services Authority: Consumer Guide to Remuneration | BCFSA
- Canada Revenue Agency: GST/HST calculator (and rates)
- Canada Revenue Agency: Current year tax rates and income brackets (2026) - Personal income tax
- cdn.agentbook.com: REGINA - AUGUST 2026
- cdn.agentbook.com: SASKATOON - AUGUST 2026
- CREA: CREA Stats (local board market statistics)
- CREA: CREA Stats (local board market statistics)
- Government of Canada: Wages - Open Government Portal
- Government of Saskatchewan: Realtors
- nesto: Understanding Real Estate Commissions in Canada - nesto.ca
- Nova Scotia Real Estate Commission: Remuneration - Nova Scotia Real Estate Commission
- Payotte: Real estate commission in Canada (2026): the real numbers by province | Payotte
- Saskatchewan Real Estate Commission: Consumer Information Guide
- Saskatchewan REALTORS Association: Saskatchewan REALTORS Association
- WOWA.ca: Canadian Housing Market Report Sep. 15th, 2026 | Interactive Map - WOWA.ca