Saskatchewan charges 5% GST plus 6% PST, 11% combined. The 2017 budget didn't just raise the rate — it also widened what PST applies to.
Before tax
$0.00
Tax
$0.00
Total
$0.00
How to calculate Saskatchewan's 11% GST + PST
Both taxes are calculated on the same pre-tax price. Adding tax: GST = price × 0.05, PST = price × 0.06, total = price × 1.11. Removing tax from a total: price = total ÷ 1.11, then split that price back into its 5% and 6% pieces.
Worked example on $100
A $100 purchase: GST = $100 × 0.05 = $5.00. PST = $100 × 0.06 = $6.00. Total = $100 + $5.00 + $6.00 = $111.00. Working backwards from that $111.00 total: price = $111.00 ÷ 1.11 = $100.00, combined tax = $11.00 (split $5.00 GST / $6.00 PST).
Saskatchewan's 2017 changes went beyond the rate
Saskatchewan's PST rose from 5% to 6% effective March 23, 2017, but the same provincial budget also widened what PST applies to: children's clothing lost its exemption, restaurant meals and snack foods became taxable on April 1, 2017, and insurance premiums became taxable effective August 1, 2017 (pushed back a month from the original July 1 date). The combined effect was a broader PST base, not just a one-point rate increase.
What's still PST-exempt
The same 2017 budget kept exemptions in place for basic groceries, heating fuels, residential electricity, prescription drugs and reading materials. A $12 restaurant lunch is fully taxed at 11% since 2017, while the equivalent groceries bought raw stay PST-exempt (GST-exempt too, if they're basic groceries) — Saskatchewan widened the base rather than removing every exemption. Farm machinery and most agricultural inputs also keep PST exemptions, reflecting the province's agricultural base. Private used-vehicle sales are a separate case: SGI collects 6% PST on the declared sale price at registration, except where the vehicle's value is $5,000 or less, or it's gifted between immediate family members.
Registering to collect PST as a small business
Businesses making retail sales in Saskatchewan must register for a PST number through Saskatchewan eTax Services (SETS), with an exception for small traders. Registering also creates your SETS account for filing and remitting returns, and the province runs a public PST On-Line Registry so you can verify a supplier's PST number is active. This is separate from federal GST/HST registration with the CRA, which uses its own $30,000 small-supplier threshold.
Saskatchewan at a glance
Federal GST
5%
Provincial PST
6%
Combined rate
11%
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23 March 2017, up from 5%, as part of a budget that also widened what PST applies to.
Is PST charged on restaurant meals in Saskatchewan?
Yes, since 1 April 2017 — restaurant meals and snack foods used to be exempt but were added to the PST base that year.
Is Saskatchewan's PST the same as BC's?
No. The rates (6% vs 7%) and exemption lists differ — each province sets its own PST rules independently.
Do I need a PST number to sell into Saskatchewan from another province?
Generally yes, if you're making retail sales of taxable goods or services into Saskatchewan, unless you qualify as a small trader — register through SETS.
Is PST charged on a private used-car sale in Saskatchewan?
Yes, SGI collects 6% PST at registration on the declared price, unless the vehicle is worth $5,000 or less or is gifted between immediate family.
Rate last checked: September 2026. Sources: Government of Saskatchewan, 2017-18 Budget, "Tax Changes Since 2007."