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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.

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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