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 (2025)
- 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?
6% since March 22, 2017. Combined with 5% GST, total SK sales tax is 11%.
Does Saskatchewan PST apply to restaurant food?
Yes, since April 1, 2017. Restaurant meals and prepared food are subject to the 6% PST. Basic groceries remain exempt.
Is insurance taxable in Saskatchewan?
Yes (since August 2017). Most insurance premiums (property, vehicle, liability, group) are taxable at 6%. Life insurance and individual private health/dental are exempt.
Do I need to register for Saskatchewan PST?
Yes — no small-seller threshold. Any business making taxable sales in SK must register before the first sale.
How is PST charged on a used vehicle in SK?
Private used-vehicle sales: 6% PST on the higher of purchase price or average wholesale value, paid at registration. Dealer sales: standard 6% PST on sale price.
Also see: QST/PST/RST multi-province calculator · GST/HST calculator · Saskatchewan income tax calculator.