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, cannabis, and children's clothing. Unlike BC/MB, there is no general 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.
- Base: Broader than BC PST — includes restaurant food, most insurance premiums, used vehicle private sales, cannabis, children's clothing and footwear, and services to real property.
- Registration: No general small-seller threshold — only a home-based small-trader guideline for annual sales under $10,000. 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, books (including audio books).
- Digital services: Resident and non-resident providers of SaaS, PaaS and IaaS must collect PST on taxable computer services sold for use in Saskatchewan.
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.
Does Saskatchewan PST apply to restaurant food?
Yes, since April 1, 2017, restaurant meals and prepared food are subject to the 6% Saskatchewan PST. The same 2017 changes extended PST to most insurance premiums. Basic groceries remain PST-exempt.
Is insurance taxable in Saskatchewan?
Yes, most insurance premiums are subject to Saskatchewan PST at 6% on contracts effective on or after August 1, 2017. Individual and group life, health, disability, and accident and sickness insurance are exempt, but property, vehicle, liability, travel and pet insurance, for example, attract PST.
Do I need to register for Saskatchewan PST?
Saskatchewan has no general small-seller threshold — businesses operating or making retail sales in Saskatchewan must register for a PST number, and the only carve-out is a narrow small-trader guideline for home-based producers with annual sales under $10,000 who sell to non-commercial customers. 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 greater of the purchase price on the bill of sale and the Red Book average retail price, 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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