Saskatchewan Income Tax: Brackets, Credits and Tax by Income

Saskatchewan taxes income in three brackets, and under the Saskatchewan Affordability Act it is raising its basic personal amount by a set amount each year on top of inflation indexing. This page covers the brackets and credits, what federal plus Saskatchewan tax comes to at several incomes, and what an RRSP deduction is worth. It is part of the income tax by province hub; see tax brackets explained for how marginal rates work and the Alberta and Manitoba pages for the neighbouring provinces.

Saskatchewan tax brackets

Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified September 5, 2026.

Saskatchewan indexed its brackets and credit amounts by 2.0% for 2026 (Saskatchewan personal income tax). Each tax rate applies only to the part of your taxable income that falls in its bracket, not to all of it, so moving into a higher bracket raises the tax only on the income above that threshold; provincial or territorial tax applies in addition to federal tax.

Basic personal amount and the Affordability Act

The Saskatchewan basic personal amount is $20,381 for 2026, the second-highest of the ten provinces (after Alberta’s $22,769). As a credit at the 10.5% lowest rate it is worth $2,140 off Saskatchewan tax.

The Saskatchewan Affordability Act raises the basic personal amount, the spousal amount, the dependent child amount and the senior supplementary amount by $500 each for the 2025, 2026, 2027 and 2028 tax years, in addition to indexing. The same act raises the refundable Saskatchewan Low-Income Tax Credit by 5% a year over those four years, also on top of indexing.

Saskatchewan’s credits generally parallel the federal ones, but the provincial system also includes a dependent child amount and a supplement to the age amount (source).

Federal and Saskatchewan tax at several incomes

Calculated for one employee with no income other than wages, claiming the basic personal amounts, the Canada employment amount and the CPP and EI credits, with the enhanced CPP contributions (the first additional contribution and CPP2) deducted from income, as on the return, from the bracket and credit data on this page. The refundable low-income tax credit isn’t included.

Combined federal and Saskatchewan marginal rates

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.

With only three provincial brackets, Saskatchewan’s top rate of 14.5% starts at $155,805, a lower income than Alberta’s top rate (above $370,220). The top combined rate is 47.5%, below Alberta’s top combined rate. A lower top rate only applies to income above the top threshold, though, so it doesn’t settle which province charges less overall. On $80,000 of employment income, Saskatchewan tax is $6,166, $1,676 more than Alberta’s $4,490; on $300,000 it is $36,502, $5,481 more than Alberta’s $31,021 (same model as the table above). Lowest-tax provinces compares every province at the same incomes.

What an RRSP deduction saves

An RRSP deduction lowers taxable income, so it saves tax at your marginal rate on the income it removes. CPP and EI don’t change, because they’re based on earnings, not taxable income.

The RRSP hub covers contribution room, and the marginal tax rate calculator finds the rate at other incomes.

Sales tax and filing

Saskatchewan charges a 6% PST of its own on top of the 5% GST (Saskatchewan sales tax). Saskatchewan income tax is calculated on Form SK428 with your federal return; the CRA administers it for the province.