Government of Saskatchewan ministries, Crown corporations and organizations are implementing contingency plans to minimize the impacts of postal service disruption.

Les ministères, sociétés d’État et organismes du gouvernement de la Saskatchewan mettent en œuvre des plans d’urgence visant à réduire les répercussions de l’interruption du service des postes.

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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.

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2024 Personal Income Tax Structure

2024 Personal Income Tax Rates and Credit Amounts

Saskatchewan
Tax Rates on
Taxable Income

10.5% on first $52,057

12.5% on next $96,677

14.5% on any remainder

Tax Credit Amounts

Basic personal amount

$18,491

Spousal/Equivalent amount
Net income threshold

$18,491
$20,340

Dependent child amount

$7,015

Senior supplement

$1,487

Age amount
Net income threshold

$5,633
$41,933

Disability amount

$10,894

Disability supplement

$10,894

Caregiver amount
Net income threshold

$10,894
$18,605

Infirm dependant amount
Net income threshold

$10,894
$7,730

Medical expense tax credit
3 per cent of net income ceiling

$2,610

Pension income maximum

$1,000

Charitable gift threshold

$200

CPP/EI contributions

actual amount

Student loan interest

actual amount

To determine your 2024 provincial income tax, add up the tax credit amounts that you are eligible to claim and multiply the total by 10.5% (the lowest provincial tax rate). Then subtract the result from gross provincial tax (which is determined by applying the provincial tax rate structure to taxable income) to arrive at basic provincial tax.

Notes on provincial tax credits

The provincial amounts for the CPP credit, EI credit and student loan interest credit are the same as the federal amounts.

To determine the amount to claim for the spousal (or equivalent) credit, subtract your spouse's (or dependant's) net income from $20,341. Claim the remainder or $18,491, whichever is less.

To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2024. You may claim the $1,487 senior supplement amount even if you have claimed $0 for the age amount.

To claim the dependent child credit, the child must be 18 years of age or younger on December 31, 2024 and must have lived with you on December 31, 2024. This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone. Claim $7,015 for each child that meets all of these criteria. The lower income spouse should claim all the children in the family; any unused amount may then be transferred to the higher income spouse.

The tax credit for the first $200 of charitable donations is determined at the 10.5% rate while the tax credit for donations in excess of $200 are determined at 14.5% (the highest provincial tax rate).

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