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2022 Personal Income Tax Structure

2022 Personal Income Tax Rates and Credit Amounts

Saskatchewan
Tax Rates on
Taxable Income

10.5% on first $46,773

12.5% on next $86,865

14.5% on any remainder

Tax Credit Amounts

Basic personal amount

$16,615

Spousal/Equivalent amount
Net income threshold

$16,615
$18,277

Dependent child amount

$6,303

Senior supplement

$1,336

Age amount
Net income threshold

$5,061
$37,677

Disability amount

$9,789

Disability supplement

$9,789

Caregiver amount
Net income threshold

$9,789
$16,717

Infirm dependant amount
Net income threshold

$9,789
$6,945

Medical expense tax credit
3 per cent of net income ceiling

$2,345

Pension income maximum

$1,000

Charitable gift threshold

$200

CPP/EI contributions

actual amount

Student loan interest

actual amount

To determine your 2022 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 $18,277. Claim the remainder or $16,615, whichever is less.

To claim the senior supplement credit, you must be 65 years of age or over on December 31, 2022. You may claim the $1,336  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, 2022 and must have lived with you on December 31, 2022. This amount cannot be claimed in respect of a child who has been claimed as an equivalent-to-spouse by anyone. Claim $6,303  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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