Saskatchewan Income Tax 2026 | SK Tax Brackets & Rates
Updated
Saskatchewan Income Tax 2026
Saskatchewan offers some of the most favourable income tax conditions in Canada. Its 3-bracket system tops out at 14.5% — the lowest provincial top rate in the country — and its basic personal amount of $20,381 is the highest of any province. Combined, these features make Saskatchewan particularly attractive for high-income earners and retirement planning. The province does not harmonize its sales tax with the federal GST, instead charging a separate 6% PST.
Saskatchewan Tax Brackets 2026
Provincial Tax Rates
Each portion of taxable income
Rate
$0.00 to $54,532.00
10.5%
$54,532.01 to $155,805.00
12.5%
Over $155,805.01
14.5%
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.
Combined Federal + SK Rates
Each portion of taxable income
Combined Federal + Saskatchewan Rate
Up to $54,532.00
24.5%
$54,532.00 to $58,523.00
26.5%
$58,523.00 to $117,045.00
33%
$117,045.00 to $155,805.00
38.5%
$155,805.00 to $181,440.00
40.5%
$181,440.00 to $258,482.00
43.5%
Over $258,482.00
47.5%
Combined marginal rate = federal rate + Saskatchewan rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and the provincial revenue agency, verified September 5, 2026.
Saskatchewan’s top combined rate of 47.5% is among the lowest of any province in Canada.
Tax by Income Level
Taxable Income
SK Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$1,010
$1,897
$2,907
9.7%
$50,000
$3,110
$4,697
$7,807
15.6%
$75,000
$6,144
$9,268
$15,412
20.6%
$100,000
$9,269
$14,393
$23,662
23.7%
$125,000
$12,394
$19,955
$32,350
25.9%
$150,000
$15,519
$26,455
$41,975
28.0%
$200,000
$22,653
$40,012
$62,665
31.3%
$250,000
$29,903
$54,512
$84,415
33.8%
$300,000
$37,153
$70,673
$107,826
35.9%
$500,000
$66,153
$136,673
$202,826
40.6%
Estimates based on 2026 rates, applying the basic personal amounts (federal $16,452; Saskatchewan $20,381) as non-refundable credits, matching CRA’s actual calculation method.
Saskatchewan Tax Credits
Credit
2026 Amount
Basic personal amount
$20,381
Spouse or common-law partner
Up to $20,381
Age amount (65+)
Up to $5,901
Disability amount
$14,266
Caregiver amount
Up to $14,266
Saskatchewan’s basic personal amount and disability amount are among the highest in Canada, providing meaningful tax relief at lower income levels.
SK-Specific Credits
Credit
Details
Saskatchewan Graduate Retention Program
Up to $20,000 in provincial tax credits over 7 years for eligible SK graduates who remain in the province
Farm and Small Business Capital Gains Exemption
Provincial exemption on qualifying farm and small business capital gains
Credit for contributions to registered Saskatchewan political parties
Research and development tax credit
10% credit on eligible R&D expenditures in Saskatchewan
Saskatchewan vs Other Provinces at $100,000 Income
Province
Provincial Tax
Federal Tax
Total Tax
Effective Rate
BC
$5,902
$14,393
$20,295
20.3%
Ontario
$6,378 (incl. surtax)
$14,393
$20,771
20.8%
Alberta
$6,954
$14,393
$21,347
21.3%
Saskatchewan
$9,269
$14,393
$23,662
23.7%
Manitoba
$10,118
$14,393
$24,511
24.5%
PEI
$11,768
$14,393
$26,161
26.2%
At $100,000, Saskatchewan and Manitoba are similar. Saskatchewan’s advantage compounds at higher incomes.
Saskatchewan Advantage for High Earners
At $300,000 Income
Province
Total Tax
vs Saskatchewan
Alberta
$102,223
-$5,603
BC
$108,277
+$451
Saskatchewan
$107,826
—
Ontario
$114,796 (incl. surtax)
+$6,970
Nova Scotia
$123,340
+$15,514
At $500,000 Income
Province
Total Tax
vs Saskatchewan
Alberta
$197,521
-$5,305
Saskatchewan
$202,826
—
BC
$215,277
+$12,451
Ontario
$221,855 (incl. surtax)
+$19,029
Nova Scotia
$231,340
+$28,514
Tax Planning in Saskatchewan
RRSP Savings at $100,000 Income (Marginal Rate: 33%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,650
$3,350
$10,000
$3,300
$6,700
$18,000
$5,940
$12,060
$27,000 (approx. max)
$8,910
$18,090
At incomes above $155,805, the combined rate rises to 38.5%, significantly improving RRSP returns.
Investment Income at $100,000 in Saskatchewan
$10,000 Income Type
SK Tax
Federal Tax
Total Tax
Interest / employment
$1,250
$2,050
$3,300
Eligible dividends
$200
$1,100
$1,300
Capital gains (50% inclusion)
$625
$1,025
$1,650
Climate Action Incentive (Ended)
The federal Climate Action Incentive (later renamed the Canada Carbon Rebate) made its final quarterly payment in January 2025 and ended when the federal consumer carbon tax was eliminated on April 1, 2025. Saskatchewan residents do not receive an ongoing federal climate rebate as of 2026 — do not budget for it.
Saskatchewan Sales Tax (PST + GST)
Tax
Rate
Federal GST
5%
Saskatchewan PST
6%
Total
11%
Saskatchewan did not harmonize its sales tax with the federal GST. PST applies to most goods and some services, with exemptions for basic groceries, prescription drugs, and residential heating. Children’s clothing lost its PST exemption in the 2017 provincial budget and is now fully taxable.
The figures and rules on this page come from these sources, last checked against them between September 5, 2026 and September 24, 2026. How we check facts.