Google Translate Disclaimer

A number of pages on the Government of Saskatchewan`s web site have been professionally translated in French. These translations are identified by a yellow text box that resembles the link below and can be found in the right hand rail of the page. The home page for French-language content on this site can be found here:

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.

The results of software-based translation 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 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.

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.

Budget 2018-19 Changes to Personal Income Tax

  • The 2018-19 Budget announces 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.

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