Saskatchewan PST Calculator (6% PST + 5% GST)
Saskatchewan charges 5% federal GST plus 6% provincial PST — 11% combined. SK's PST base is broader than BC or Manitoba: it covers restaurant meals, most insurance premiums, used vehicles, and cannabis. Unlike BC/MB, there is no small-seller registration threshold.
PST collected separately
Result — GST+PST
- Pre-tax amount
- $1,000.00
- Tax-included amount
- $1,110.00
- GST (5%)
- $50.00
- PST (6.000%)
- $60.00
- Total tax (11.000%)
- $110.00
Key Saskatchewan PST facts (2026)
- Rate: 6% PST + 5% GST = 11% combined. Rate increased from 5% to 6% on March 22, 2017.
- Base: Broader than BC PST — includes restaurant food, most insurance premiums, used vehicle private sales, cannabis, and construction services (since April 2017).
- Registration: NO small-seller threshold — any taxable sale triggers registration. Register via the SETS e-filing system.
- Structure: Retail sales tax (not VAT) — no Input Tax Credits. PST paid is a business cost.
- Exempt: Basic groceries, prescription drugs, residential rent, most health services, farm/production inputs, children's clothing for children under 15 (with specific rules).
- Digital services: Non-resident platforms selling to SK consumers have been required to register and collect SK PST since January 2019.
Worked examples
| Pre-tax | GST (5%) | PST (6%) | Total tax | Tax-included |
|---|---|---|---|---|
| $50.00 | $2.50 | $3.00 | $5.50 | $55.50 |
| $100.00 | $5.00 | $6.00 | $11.00 | $111.00 |
| $500.00 | $25.00 | $30.00 | $55.00 | $555.00 |
| $1,000.00 | $50.00 | $60.00 | $110.00 | $1,110.00 |
| $10,000.00 | $500.00 | $600.00 | $1,100.00 | $11,100.00 |
Frequently asked questions
What is the Saskatchewan PST rate for 2026?
Saskatchewan PST is 6%. Combined with the 5% federal GST, Saskatchewan charges 11% total sales tax. The rate was 5% until March 22, 2017, when it increased to 6%.
Does Saskatchewan PST apply to restaurant food?
Yes, since April 1, 2017, restaurant meals and prepared food are subject to the 6% Saskatchewan PST. This was part of the 2017 budget changes that also added cannabis and expanded insurance premium tax. Basic groceries remain PST-exempt.
Is insurance taxable in Saskatchewan?
Yes, most insurance premiums are subject to Saskatchewan PST at 6% (since August 2017). Life insurance and individual private health/dental coverage are exempt, but property, vehicle, liability, and group insurance all attract PST.
Do I need to register for Saskatchewan PST?
Saskatchewan has NO small-seller threshold — any business making taxable sales in Saskatchewan must register for PST before making the first sale. This is stricter than BC ($10,000) or Manitoba ($30,000). Out-of-province vendors making taxable sales to SK customers must also register.
Is used vehicle PST different in Saskatchewan?
Yes. Private used-vehicle sales are subject to Saskatchewan PST at 6% of the purchase price or the vehicle's average wholesale value (whichever is higher), paid when registering the vehicle. Dealer sales follow standard 6% PST on the sale price.
Also see: QST/PST/RST multi-province calculator · GST/HST calculator · Saskatchewan income tax calculator.
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