Government of Saskatchewan
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       Thursday, March 23, 2017
Minister of Finance

General Description

Saskatchewan's personal income tax is determined by applying provincial tax rates directly to taxable income and then deducting provincial tax credits.  Provincial tax rates are applied in a three-rate, graduated structure.

Provincial tax credits generally parallel federal credits.  However, the provincial tax system includes a supplement to the age amount and a dependent child amount.  These credits are in addition to the provincial basic and spousal credit amounts, provincial tax credits for seniors, the disabled, caregivers, Canada Pension Plan and Employment Insurance contributions, pension income, student loan interest, medical expenses and charitable donations.

The 2017-18 Budget announced that Personal Income Tax rates will be reduced in two half-point increments effective July 1, 2017 and July 1, 2019 to foster greater productivity and investment within the provincial economy. 


The 2017-18 Budget also announced the credits for post-secondary tuition and education expenses are eliminated effective July 1, 2017.  In addition, the Employee’s Tools Tax Credit is eliminated for the 2017 taxation year and the Labour-sponsored Venture Capital Tax Credit rate will be reduced from 20% to 15% for the 2018 taxation year.  Finally, indexation of the Personal Income Tax system is suspended starting with the 2018 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2017 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2016 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2015 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2014 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2013 taxation year.

Tax rates, tax brackets and tax credit amounts for the 2012 taxation year.

Find out which tax credits and incentives you may be eligible for.

Administration

The Saskatchewan personal income tax system is administered on the Province’s behalf by the Canada Revenue Agency in conjunction with the administration of the federal income tax system. Provincial personal income tax forms are produced and distributed by the Agency.

For further information about Saskatchewan personal income tax, please contact:

Canada Revenue Agency
1-800-959-8281

or

Saskatchewan Finance
Taxation and Intergovernmental Affairs Branch
Regina area: 787-6722

Related Links

Copies of the Income Tax Act, The Income Tax Act, 2000 and associated provincial regulations are available through the Queen's Printer of Saskatchewan. 

Copies of the federal Income Tax Act and associated federal regulations are available through the Government of Canada, Ministry of Justice. 



© 2017 Government of Saskatchewan. All rights reserved.