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.
Sask PST rate: 6% plus 5% GST
| 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. GST in Sask is the 5% federal tax, administered by the CRA; PST is administered by the province.
Saskatchewan invoice: showing GST and PST
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. CRA’s invoice guidance has the rule. On a $100 standard taxable sale, GST is $5 and PST is $6, for a total of $111 — see the full breakdown in the Saskatchewan sales tax calculator.
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.
What Saskatchewan PST applies to
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 exemptions 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.
How to register for Sask PST
Businesses operating in Saskatchewan must register with the Ministry of Finance to get a PST number. Depending on the nature of the business, the province issues either a vendor’s licence number (for businesses that sell or lease taxable goods and services) or a registered consumer number (for businesses that generally do not make taxable retail sales but buy taxable goods or services for their own use). Register online through SETS. If a supplier located outside Saskatchewan, or any other unlicensed supplier, does not charge PST on a taxable purchase or rental, the buyer must self-assess and pay the PST directly to the Revenue Division. Government of Saskatchewan: Provincial Sales Tax.
| Saskatchewan PST | Federal GST | |
|---|---|---|
| Rate | 6% | 5% |
| Administered by | Saskatchewan Ministry of Finance | CRA |
| Number you get | PST vendor’s licence or registered consumer number | GST/HST account (RT program) |
| Where you file | SETS | CRA My Business Account or GST/HST NETFILE |
| Late filing | From October 1, 2024: $50 per return including nil filings, per SETS notice | CRA late-filing penalty |
Filing Saskatchewan PST returns and penalties
File and pay Saskatchewan PST returns through SETS; a SETS account is not required, since the system also offers guest filing and casual-return filing. Since October 1, 2024, Saskatchewan applies a $50 penalty for failing to file a return by the due date for each return period, including nil filings, and the existing 10% penalty for failing to pay the tax owing by the due date no longer has a $500 cap. See SETS and bulletin GENERAL-1, Penalty and Interest Charges, for the current rules.
Saskatchewan sales tax 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.
How do I check if a business has a Saskatchewan PST number?
Use the PST On-Line Registry on saskatchewan.ca to verify that a business you deal with has an active PST vendor’s licence or registered consumer number.
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.
Sources checked October 21, 2026
- CRA: Charge and collect the GST/HST
- CRA: GST/HST rates and place-of-supply rules
- Government of Saskatchewan: Provincial Sales Tax
- Saskatchewan eTax Services (SETS)
- Saskatchewan Information Notice 2017-01
General information only; confirm the supply, place, exemption, and registration facts for the transaction.