Saskatchewan GST + PST: 11%

Need to separate GST and PST from a gross Saskatchewan total? Use the TaxBackwards.ca reverse GST PST calculator Saskatchewan.

Saskatchewan applies two separate taxes on most purchases: the 5% federal Goods and Services Tax (GST) and the 6% Provincial Sales Tax (PST), for a combined rate of 11%. The taxes are levied independently on the same pre-tax base — they are not stacked — and are administered by different authorities: GST by the Canada Revenue Agency, PST by the Saskatchewan Ministry of Finance. The most important distinction for bookkeepers: Saskatchewan PST is a consumer-level tax and is not recoverable as an Input Tax Credit.

How Saskatchewan Reverse Tax Calculation Works

To extract the net pre-tax amount from a gross Saskatchewan total, divide by 1.11. From the net, multiply by 0.05 to isolate the GST and by 0.06 to isolate the PST. Both taxes are calculated on the same pre-tax base — neither is compounded on the other.

Worked example 1: $111.00 gross ÷ 1.11 = $100.00 net. GST = $100.00 × 0.05 = $5.00. PST = $100.00 × 0.06 = $6.00. Total tax = $11.00. Only the $5.00 GST qualifies as an ITC for a CRA-registered business.

Worked example 2: $222.00 gross ÷ 1.11 = $200.00 net. GST = $200.00 × 0.05 = $10.00. PST = $200.00 × 0.06 = $12.00. Total tax = $22.00.

Common Saskatchewan Tax Amounts

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GST Input Tax Credits in Saskatchewan

If your business is registered for GST with the CRA, the GST portion of eligible business expenses is recoverable as an Input Tax Credit. Use the extracted GST amount from the calculator as your ITC-eligible figure, and verify eligibility against CRA guidelines before filing. Only the federal GST qualifies — Saskatchewan PST does not.

Saskatchewan PST Is Not an Input Tax Credit

This is the most important Saskatchewan-specific tax fact for bookkeepers and small business owners: Saskatchewan PST paid on business inputs is not recoverable. Unlike the federal GST — which flows through a CRA-registered business via the ITC mechanism — PST is a consumer-level tax that settles permanently at the point of purchase. There is no refund or recovery mechanism equivalent to an ITC for PST.

When recording Saskatchewan transactions, the GST portion belongs on your ITC line. The PST portion is a business expense, not a recoverable tax.

Saskatchewan PST Exemptions

• Basic groceries and most food intended for human consumption
• Prescription drugs and biologics
• Certain medical devices and assistive technologies
• Children's clothing
• Agricultural supplies used directly in farming or ranching operations
• Certain manufacturing inputs and qualifying resale inventory (PST exemption must be claimed at point of purchase — requires documentation)

Saskatchewan GST + PST — Frequently Asked Questions

What is the combined sales tax rate in Saskatchewan?

Saskatchewan charges 5% federal GST plus 6% provincial PST, for a combined rate of 11% on most goods and services. The two taxes are administered separately: GST by the CRA, and PST by the Saskatchewan Ministry of Finance.

How do I reverse-calculate GST and PST from a Saskatchewan gross total?

Divide the gross total by 1.11 to get the net pre-tax amount. Multiply the net by 0.05 for GST and by 0.06 for PST. Both taxes apply independently to the same pre-tax base — PST does not compound on GST. Example: $111.00 ÷ 1.11 = $100.00 net; GST = $5.00; PST = $6.00.

Is Saskatchewan PST recoverable as an Input Tax Credit?

No. Saskatchewan PST is a consumer-level tax and cannot be recovered as an Input Tax Credit. Only the 5% federal GST qualifies as an ITC for GST-registered businesses. PST paid on business inputs is a real cost that stays with the business.

What is exempt from PST in Saskatchewan?

Basic groceries, prescription drugs, children's clothing and footwear (sizes 0–16), residential utilities, farm machinery, and most medical devices are exempt from PST in Saskatchewan. Notably, restaurant meals are also exempt from PST in Saskatchewan — one of the few provinces where eating out does not attract provincial sales tax.

When do I need to register for PST in Saskatchewan?

Unlike GST — which has a $30,000 small supplier threshold — Saskatchewan PST has no registration exemption based on revenue. Any business making taxable retail sales in Saskatchewan must register for PST with the Saskatchewan Ministry of Finance, regardless of size. PST returns are filed with the Ministry of Finance, not the CRA.

Is PST charged on used cars in Saskatchewan?

Yes. PST at 6% applies to used vehicle purchases in Saskatchewan. Unlike some provinces, Saskatchewan does not exempt trade-in values — PST applies to the full purchase price of the vehicle, not the amount after a trade-in credit.

Is there a PST rebate on new homes in Saskatchewan?

Yes. Saskatchewan offers a PST Rebate for New Home Construction of up to 42% of the PST paid on qualifying new homes. To qualify, the home must be valued at less than $550,000 and must be your primary residence. The maximum rebate is $11,340 for a home at the $450,000 base threshold, decreasing to $0 at $550,000. Applications are submitted to the Saskatchewan Ministry of Finance.

Do self-employed people in Saskatchewan pay PST?

Self-employed individuals selling taxable goods or services in Saskatchewan must register for PST with the Ministry of Finance regardless of revenue size. For GST, the standard $30,000 threshold applies. Both registrations are required if selling taxable supplies — they are separate obligations with separate filings.

Does Saskatchewan PST apply to digital products and services?

Saskatchewan PST applies broadly to goods and certain services, including many digital products. Software, streaming services, and digital downloads may be subject to PST depending on how they are supplied and consumed. Businesses selling digital products into Saskatchewan should confirm their specific PST obligations with the Saskatchewan Ministry of Finance.

Saskatchewan and GST + PST: Background

Saskatchewan is one of the few remaining provinces in Canada that operates a standalone Provincial Sales Tax alongside the federal GST — a structure it shares with British Columbia and Manitoba. Unlike the Atlantic provinces and Ontario, which harmonized their sales taxes with the federal GST into a single HST administered by the CRA, Saskatchewan has never adopted HST. This means businesses operating in Saskatchewan must file and remit two separate taxes to two separate authorities: GST to the CRA and PST to the Saskatchewan Ministry of Finance.

The Saskatchewan PST rate has been 6% since March 22, 2017, when a provincial budget expanded the PST base to include many categories that were previously exempt. That expansion added services broadly — including insurance premiums, certain professional services, and repairs to real property — to the PST base, significantly broadening the scope of the tax beyond the goods-focused model it had maintained for decades. Businesses that operated in Saskatchewan before 2017 should be aware that the current PST base is considerably wider than historical practice.

One operationally important difference from the federal GST: there is no small supplier exemption for Saskatchewan PST. Under the federal GST framework, businesses with annual taxable revenues below $30,000 are not required to register for GST. Saskatchewan PST has no equivalent threshold — any business making taxable sales in Saskatchewan is required to register with the Saskatchewan Ministry of Finance and collect PST from the first dollar of taxable sales. This distinction catches many small businesses and self-employed individuals who are otherwise exempt from federal GST registration.

Saskatchewan rate history →

← Calculate Saskatchewan GST + PST on TaxBackwards.ca

Calculations are arithmetic estimations only and do not constitute formal tax or corporate auditing advice. All figures must be verified against current CRA and Saskatchewan Ministry of Finance guidelines before filing.