Provincial Taxes, Policies and Bulletins

Saskatchewan’s Beverage Container Collection and Recycling Program (BCP) is a province-wide system for the collection and recycling of non-refillable beverage containers sold and distributed in Saskatchewan.

Corporation Capital Tax

Overview of Saskatchewan Corporation Capital Tax and rates

Corporation Income Tax

Overview of Saskatchewan Corporation Income Tax and rates.

File Your Provincial Taxes Electronically

Use Saskatchewan eTax Services (SETS) to file and pay your provincial tax returns and view your tax account information online.

First Nations Fuel and Tobacco Tax Refund

First Nation bands and on-reserve stores may enter into arrangements with the Government of Saskatchewan to sell fuel and tobacco products tax free to status Indians.

Fuel Tax and Road Use Charge

The Fuel Tax and Road Use Charge Act imposes a tax on purchasers and importers of fuel in Saskatchewan and a road use charge on electric vehicles.

Insurance Premiums Tax

Information on the taxes collected from insurance companies that do business in Saskatchewan

Liquor Consumption Tax

Liquor Consumption Tax is a 10 per cent tax on the total selling price of beer, wine and spirits.

Prorated Vehicle Tax

The Prorated Vehicle Tax allows people who have registered an interjurisdictional vehicle to pay sales tax based on their proportionate travel in Saskatchewan.

Provincial Sales Tax (PST)

Provincial Sales Tax (PST) is a 6% sales tax that applies to the purchase, rental or importation of taxable goods and services for consumption or use in Saskatchewan.

Review the Taxpayer Service Commitments and Standards Code

Learn about the fairness and service principles that the Ministry of Finance follows in administering Saskatchewan’s taxes and related programs.

Search the Provincial Sales Tax Registry

Verify a business holds an active PST vendor’s licence or registered consumer number

Tax Audits and Penalties

Taxpayer records may be audited to determine if taxes have been correctly collected, reported, and paid. Find out more about the audit process.

Tax Information Updates

Find out what’s new in our Tax Information Bulletins and Information Notices.

Tax Revenue Figures

Tax revenue figures are provided for each year and tax type.

Tax Tips Line

An anonymous, fully confidential way for the public to report businesses or individuals who are participating in tax fraud.

Tobacco Tax

The Tobacco Tax Act, 1998 imposes a tax on manufacturers, purchasers and importers of tobacco products in Saskatchewan.

Vapour Products Tax

Vapour Products Tax is a 20 per cent sales tax that applies to the sale of e-cigarettes, e-substances and cartridges effective September 1, 2021.

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