During the writ period (today until October 28, 2024), this website will be limited to information about emergencies and public safety concerns.
For details on immigration, visit Immigrating and Moving to Saskatchewan.
Get answers with our Frequently Asked Questions.

Pendant la période électorale (aujourd’hui jusqu’au 28 octobre 2024), ce site Web devra limiter ses publications uniquement à des renseignements sur les urgences et à des préoccupations en matière de sécurité publique.
Pour des renseignements sur l’immigration, visitez Immigrer et déménager en Saskatchewan.
Trouver des réponses en consultant la Foire aux questions (en anglais).

Google Translate Disclaimer

A number of pages on the Government of Saskatchewan's website have been professionally translated in French. These translations are identified by a yellow box in the right or left rail that resembles the link below. The home page for French-language content on this site can be found at:

Renseignements en Français

Where an official translation is not available, Google™ Translate can be used. Google™ Translate is a free online language translation service that can translate text and web pages into different languages. Translations are made available to increase access to Government of Saskatchewan content for populations whose first language is not English.

Software-based translations do not approach the fluency of a native speaker or possess the skill of a professional translator. The translation should not be considered exact, and may include incorrect or offensive language. The Government of Saskatchewan does not warrant the accuracy, reliability or timeliness of any information translated by this system. Some files or items cannot be translated, including graphs, photos and other file formats such as portable document formats (PDFs).

Any person or entities that rely on information obtained from the system does so at his or her own risk. Government of Saskatchewan is not responsible for any damage or issues that may possibly result from using translated website content. If you have any questions about Google™ Translate, please visit: Google™ Translate FAQs.

Personal Income Tax

The Canada Revenue Agency (CRA) administers the Saskatchewan personal income tax system on behalf of Saskatchewan in conjunction with the federal income tax system. To calculate Saskatchewan's personal income tax, apply provincial tax rates directly to taxable income and then deduct provincial tax credits.

Tax credits

Provincial tax credits generally parallel federal credits. However, the provincial tax system includes a dependent child amount as well as a supplement to the age amount. These credits are in addition to:

  • The provincial basic credit;
  • Spousal credit amounts;
  • Provincial tax credits for
    • seniors;
    • the disabled; and
    • caregivers;
  • Canada Pension Plan contributions;
  • Employment Insurance contributions;
  • Pension income;
  • Student loan interest;
  • Medical expenses; and
  • Charitable donations.

2024 Tax Year Changes to Personal Income Tax

  • Income tax brackets and tax credit amounts are indexed for the 2024 taxation year at an indexation level of 4.7 per cent, matching the national rate of inflation.

2023 Tax Year Changes to Personal Income Tax

  • Income tax brackets and tax credit amounts are indexed for the 2023 taxation year at an indexation level of 6.3 per cent, matching the national rate of inflation.

2022 Tax Year Changes to Personal Income Tax

  • Income tax brackets and tax credit amounts are indexed for the 2022 taxation year at an indexation level of 2.4 per cent, matching the national rate of inflation.

2021 Tax Year Changes to Personal Income Tax

  • Indexation of the Personal Income Tax system has been resumed with the 2021 taxation year. The level of indexation in 2021 is 1.0 per cent, matching the national rate of inflation.
  • The Active Families Benefit has been re-started for the 2021 taxation year, providing a refundable tax credit of $150 per year per child to eligible families. Families of children with a disability will receive an additional $50, for a total tax credit of $200 per year per child. The Active Families Benefit is an income-tested tax credit available to eligible families with an income of $60,000 or less.
  • Saskatchewan recently announced the Saskatchewan Home Renovation Tax Credit. Under this non-refundable tax credit, Saskatchewan homeowners may save up to $1,155 in provincial income tax in 2021 by claiming a 10.5 per cent tax credit on up to $11,000 of eligible home renovation expenses incurred between October 1, 2020 and December 31, 2021.  A further $945 in savings may be claimed in 2022 in respect of eligible expenses incurred between January 1, 2022 and December 31, 2022. 

Budget 2019-20 Changes to Personal Income Tax

  • The 2019-20 Budget announced the creation of new non-refundable tax credits for Volunteer Firefighters, Search and Rescue Volunteers, and Volunteer Emergency Medical First Responders, beginning with the 2020 taxation year.

Budget 2018-19 Changes to Personal Income Tax

  • The 2018-19 Budget announced a temporary freeze to the tax rate reduction plan. Tax rates have now been reduced by a half-point and will remain at these levels for the time being.
Saskatchewan's Personal Income Tax Rates
2016 Rates 2017 Rates 2018 Rates
First Bracket 11% 10.75% 10.5%
Second Bracket 13% 12.75% 12.5%
Third Bracket 15% 14.75% 14.5%

Note: The 2017 rates reflect the impact of the half point reduction midway through the 2017 taxation year.

Budget 2017-18 Changes to Personal Income Tax

  • Personal Income Tax rates were reduced by a half point effective July 1, 2017 to foster greater productivity and investment within the provincial economy.
  • Credits for post-secondary tuition fees and education amounts are eliminated effective July 1, 2017.
  • The Employee's Tools Tax Credit is eliminated for the 2017 taxation year.
  • The Labour-sponsored Venture Capital Tax Credit rate will be reduced from 20% to 17.5% for the 2018 taxation year.
  • Indexation of the Personal Income Tax system is suspended starting with the 2018 taxation year.

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