Saskatchewan tax facts for corporations
Saskatchewan is one of only two provinces with a small business threshold above $500,000, and its 1% lower rate was made permanent rather than allowed to lapse. The provincial figures for a Saskatchewan corporation, tabled and sourced.
Quick answer: Saskatchewan taxes small-business corporate income at 1% and general income at 12%, on a $600,000 threshold rather than the federal $500,000. The province charges 6% provincial sales tax alongside 5% GST and levies no employer payroll health tax.
A 1% lower rate on a $600,000 threshold
Two things make Saskatchewan’s corporate tax distinctive. The small business income threshold has sat at $600,000 since 1 January 2018 rather than tracking the federal $500,000 limit, and the reduced 1% rate — introduced as a temporary measure — was made permanent by The Saskatchewan Affordability Act in December 2024.
| Measure | Provincial | Federal | Combined |
|---|---|---|---|
| Small-business rate | 1% | 9% | 10% |
| General rate | 12% | 15% | 27% |
| Provincial threshold | $600,000 of eligible business income | ||
Provincial rates and business limit per the Canada Revenue Agency Corporation tax rates table and Government of Saskatchewan, Corporation Income Tax; federal net rates per the CRA. Retrieved 31 July 2026.
The mismatch between thresholds is the detail worth carrying into planning. Federal small business deduction entitlement still runs to $500,000, so the band between $500,000 and $600,000 does not behave identically at both levels. It is not a straightforward extra $100,000 of fully reduced-rate income, and it is worth modelling rather than assuming.
A 6% PST on goods and services consumed in the province
Saskatchewan applies its provincial sales tax to taxable goods and services consumed or used in the province, whether bought locally or imported for use there, and it applies to used goods as well as new. It is administered provincially and filed separately from GST, so there are two registrations to keep current.
| Tax | Rate | Administered by |
|---|---|---|
| GST | 5% | Canada Revenue Agency |
| PST | 6% | Government of Saskatchewan |
| HST | Not applicable | — |
Rates per the Canada Revenue Agency GST/HST rates by province table and Government of Saskatchewan, Provincial Sales Tax. Retrieved 31 July 2026.
The wording matters for anyone shipping in from another province: the tax attaches to consumption or use in Saskatchewan, not to where the seller sits. Businesses selling into the province frequently find they have a registration obligation they did not expect. Our GST/HST calculator handles the federal side.
No provincial payroll levy — workers’ compensation only
Saskatchewan does not impose an employer health tax or payroll levy of the kind found in British Columbia, Ontario, Manitoba and Newfoundland and Labrador. For an employer, that leaves CPP, EI and workers’ compensation premiums as the statutory payroll costs.
| Item | Saskatchewan |
|---|---|
| Employer health / payroll tax | None |
| Workers’ compensation | Saskatchewan Workers’ Compensation Board |
| Premium basis | Industry rate code applied to assessable payroll |
If you are comparing provinces on the cost of employing people, this is the line that moves the answer. A payroll large enough to attract Manitoba’s HE Levy or Ontario’s employer health tax attracts no provincial equivalent in Saskatchewan.
Corporate Registry, administered by ISC
| Item | Saskatchewan |
|---|---|
| Registry | Corporate Registry, administered by Information Services Corporation (ISC) |
| Annual filing | Annual return, filed online through the registry |
| Also filed there | Incorporations, amendments and registered office changes |
| Workers’ compensation | Saskatchewan Workers’ Compensation Board |
Per Information Services Corporation, Corporate Registry. Retrieved 31 July 2026. The annual return due date is set for each corporation by the registry and is not reproduced here; confirm yours in your registry account.
Saskatchewan is unusual in that the registry is run by a listed company under provincial mandate rather than by a government department directly, which is why the filing lives on the ISC platform rather than a ministry website. The obligation itself is the same as everywhere else: file, or eventually lose good standing.
Compare with other provinces
Same tables, different province.
Saskatchewan tax facts FAQ
What is the combined corporate tax rate in Saskatchewan?+
Is Saskatchewan’s 1% small business rate temporary?+
What is Saskatchewan’s small business threshold?+
What is the PST rate in Saskatchewan?+
Does Saskatchewan have an employer health tax?+
Who runs Saskatchewan’s corporate registry?+
How current are these Saskatchewan tax figures?+
Sources
Every rate and threshold on this page comes from the following. Rates change — check the source before relying on a figure.
- CRA — Corporation tax rates (federal and provincial)
- CRA — GST/HST rates by province
- CRA — Saskatchewan provincial corporation tax
General information, not advice. Have a CPA confirm it for your situation
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