Saskatchewan’s provincial sales tax is 6% PST. On a standard taxable purchase where GST also applies, the usual total is 11%: 6% PST plus 5% GST. CRA’s rate guidance is the current federal source for the GST/HST rate and explains that the rate depends on the place and type of supply.
The standard rate
| Component | Rate |
|---|---|
| GST | 5% |
| Saskatchewan PST | 6% |
| Standard combined amount | 11% |
For a $100 taxable sale at the standard rate, calculate tax from the pre-tax amount. A rate is not a tax-classification decision: zero-rated and exempt supplies, and special rules, can produce a different result.
What to show on an invoice
For a taxable GST/HST sale, tell the customer whether tax is included or added. Show the applicable rate and either the tax amount or a clear tax-included statement. If HST applies, CRA says to show the total HST rate rather than separate federal and provincial components. CRA’s invoice guidance has the rule.
Sales across provincial borders
A business address alone does not set the rate. The place-of-supply rules and the kind of supply matter. CRA’s examples show that delivery or other supply facts can change the province whose rate applies. Check place-of-supply guidance before applying a rate to a cross-province sale.
Local rules to check
Saskatchewan says PST applies to taxable goods and services consumed or used in the province, including goods and services imported for use there. Its page says businesses operating in Saskatchewan must register for PST purposes; detailed exceptions and reporting rules should be checked in the linked bulletins. Do not promise an automatic full GST recovery: input tax credits depend on CRA eligibility.
Government of Saskatchewan: Provincial Sales Tax is the provincial source to check for a transaction-specific rule.
Questions
What is Saskatchewan sales tax?
The general PST rate is 6%. With 5% GST on a standard taxable purchase, the usual total is 11%.
Is Saskatchewan PST the same as HST?
No. Saskatchewan PST and GST are separate taxes.
Saskatchewan calculation and invoice
On a $100 standard taxable sale, GST is $5 and PST is $6, for a total of $111. A combined 11% figure is acceptable only when the document clearly identifies its 6% PST and 5% GST components. A PST licence number is not a required invoice field.
Sources checked October 16, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Government of Saskatchewan: Provincial Sales Tax
General information only; confirm the supply, place, exemption, and registration facts for the transaction.
When did Saskatchewan PST change to 6%?
Saskatchewan raised its PST rate from 5% to 6% effective March 23, 2017. The province issued transition rules for transactions spanning that date, so use those rules rather than the current rate alone when reviewing an older purchase or lease. Saskatchewan Information Notice 2017-01.
Sources for the added section checked October 17, 2026.