Saskatchewan uses GST (5%) plus PST (6%) for a combined 11% rate. Only the GST is recoverable — the 6% PST is a permanent business cost on most purchases.
How your business purchases are taxed at the register.
Saskatchewan levies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST, for a combined rate of 11%. For self-employed workers, only the GST is recoverable through Input Tax Credits — the 6% PST is a permanent cost of doing business.
Saskatchewan expanded its PST base significantly in 2017, adding restaurant meals, snack foods, insurance premiums, and construction services to the taxable list. This expansion increased the tax burden on self-employed workers who frequently purchase meals and use construction services.
The province does offer PST exemptions on certain categories including agricultural equipment, prescription drugs, and some children's clothing. For most business purchases, however, the 6% PST applies and cannot be recovered. ScanForTax separates the GST and PST components on every Saskatchewan receipt, ensuring you claim the correct ITC amount.
See exactly how taxes break down on common business purchases in Saskatchewan.
Saskatchewan
You pay $555 total. Only $25 GST is recoverable via ITC. The $30 PST is a permanent cost, making your true expense $530.
Saskatchewan
The laptop costs $888 after tax. You recover $40 GST via ITC. The $48 PST is non-recoverable. The net cost ($800 + $48 PST = $848) is eligible for CCA Class 50.
Your Input Tax Credit (ITC) filing roadmap.
Keep receipts with GST/HST registration numbers
Match each expense to a T2125 line item
Claim ITCs on your GST/HST return
In Saskatchewan, only the 5% GST is recoverable through Input Tax Credits on your CRA GST return. The 6% PST is never recoverable. Include the PST as part of your deductible expense on T2125 under categories like office expenses and motor vehicle expenses, but do not claim it as a separate credit. If you sell taxable goods or services in Saskatchewan, you must register as a PST vendor with the Saskatchewan Ministry of Finance.
2 advantages, 2 things to watch
Saskatchewan added 6% PST to restaurant meals and prepared food in 2017. Business meals now carry 11% total tax, with only the 5% GST recoverable. The PST portion increases the after-tax cost of client meals.
SK Information Bulletin PST-74Since 2017, PST applies to construction services (labour and materials) in Saskatchewan. Contractors building or renovating for business clients must charge PST. This increases renovation costs for self-employed workers improving their workspace.
Farm machinery, repair parts, and certain agricultural supplies are PST-exempt. Self-employed farmers and agricultural contractors save 6% on qualifying purchases.
SK PST Bulletin PST-31If you incorporate, Saskatchewan's small business corporate tax rate is just 1% on the first $600,000 of active business income — one of the lowest in Canada. Combined with the federal small business rate, the total is approximately 12%.
See profession-specific tax guides for self-employed workers in Saskatchewan.
Official government and support links for Saskatchewan self-employed workers.
Common T2125 deductions for Saskatchewan self-employed workers.
Start scanning now — your first 15 scans are free, no credit card required.
$250,000+ in receipts already processed by Canadian businesses
