Saskatchewan PST in 2026: Rate, Who Registers, Contractors, Filing and Worked Examples

Saskatchewan runs its own provincial sales tax alongside the federal GST, with its own licence, its own return and its own rules for contractors. This guide is for Saskatchewan owner-operators, trades and construction businesses, and out-of-province sellers with Saskatchewan customers who need the 2026 rules in one place: the rate, who needs a vendor's licence and who can skip it, how PST works on construction and renovation contracts, how and when to file through SETS, what you must self-assess, and the mistakes that show up most often in audits. Every rule is checked against Saskatchewan Ministry of Finance information bulletins as of October 2026, with worked examples in Canadian dollars.

Quick answer

Saskatchewan PST is 6%, charged on the price before GST, so most taxable sales carry 11% in total. Every business operating or making retail sales in Saskatchewan needs a PST number — a vendor's licence or a registered consumer number — unless it's a home-based small trader under C$10,000. Contractors charge PST on the full contract price. Returns are due on the last day of the following month if filed electronically (the 20th on paper).

• No commission: Saskatchewan stopped paying vendors to collect PST in 2017

• Out-of-province sellers delivering into Saskatchewan must register — there's no sales threshold

• Filing: monthly if annual tax remitted is over C$12,000, annual under C$4,800

• Exempt: basic groceries, reading materials, agricultural equipment, prescription drugs

• Self-assess PST on taxable items bought from sellers who didn't charge it

What Saskatchewan PST covers

PST is a 6% tax under The Provincial Sales Tax Act on taxable goods, taxable services and insurance contracts consumed or used in Saskatchewan. It applies to purchases made in the province and to goods brought in from elsewhere for use here. New and used goods are both taxable. The GST is excluded when calculating PST, and the CRA likewise calculates GST on the price without PST, so the two taxes sit side by side on an invoice.

The rate has been 6% since 23 March 2017, when it rose from 5%. That same 2017 budget broadened the base — children's clothing, restaurant meals and snack foods became taxable, and construction contracts moved to PST on the full contract price — and eliminated the commission vendors used to keep for collecting the tax. In October 2022 PST was extended again, to admissions, entertainment and certain recreation charges. The 2026-27 provincial budget, tabled in March 2026, made no change to the rate.

Goods are taxable unless exempt. Services are taxable only when the Act and regulations list them, though the list is long: services to real property are the biggest category, and Bulletin PST-46 sets out the rest along with the bulletin that covers each one. Exemptions include basic groceries, reading materials, agricultural equipment and prescription drugs and medicine. Federal government departments, Status Indians and bands (for goods delivered to a reserve), and goods shipped out of the province by the retailer are exempt sales.

Unlike GST, PST is not recovered through input tax credits. Tax you pay on equipment and supplies you use yourself is a cost. Goods bought for resale are exempt when you quote your vendor's licence number, and the supplier must check that licence on the province's online PST registry.

How to show and calculate PST on a receipt

PST must appear as a separate amount on every sales document. If you show GST separately, calculate PST on the selling price before GST. If you price goods with GST included, the Ministry lets you calculate PST at 5.71% of the GST-included price, which gives exactly the same tax as 6% of the pre-GST price — but the receipt must still state 6%, not 5.71%. You can also charge a combined 11% if the receipt clearly says it is made up of 6% PST and 5% GST and your records keep the two amounts apart.

PST also applies to transaction or payment-processing fees you charge a customer on a taxable sale, because they form part of the price; financing charges are not taxable. Early-payment, trade and volume discounts come off the price before PST is calculated.

Who must register: vendor's licence or registered consumer

The rule in Bulletin PST-5 is broad: all businesses operating or making retail sales in Saskatchewan must be registered with a PST number, except qualifying small traders. What kind of number you get depends on what you do.

• A vendor's licence goes to businesses that make retail sales of taxable goods or services and must collect and remit PST. You get one licence per place of business, and it must be displayed where customers can see it — or carried with you if you have no premises. The Ministry may require you to post security before issuing it.
• A registered consumer number goes to businesses that generally don't make taxable sales but buy taxable goods or services for their own use, such as many professional offices or non-profits. It lets you self-assess and remit PST on untaxed purchases; it can't be used to buy anything tax-free.

Out-of-province vendors that make goods available to, accept orders from and deliver taxable goods to Saskatchewan customers must be licensed. There is no minimum sales threshold, and the small trader guideline doesn't apply to non-residents. Tangible personal property includes data and digital content transmitted by wire or satellite. Non-resident businesses that ignore the rule can be assessed for the uncollected tax plus penalty and interest.

Marketplace facilitators and operators of electronic distribution platforms and online accommodation platforms must be licensed too. If you sell only through a licensed facilitator or accommodation platform that collects the tax, you don't need your own vendor's licence for those sales, but you collect and remit on every other channel — your own website, a market stall or an unregistered platform.

The small trader guideline

Individuals who make goods such as crafts at home and sell them on a small scale to other individuals don't need a vendor's licence if their annual sales are under C$10,000, the goods are produced and sold from their residence, and they pay or self-assess PST on the equipment and supplies they use. The same applies to home-based services sold to non-commercial customers.

The guideline is narrower than BC's small seller rule. It stops applying as soon as you sell outside your residence — at a farmers' market or through an online marketplace, for example — or sell to commercial customers, or advertise and compete with licensed retailers. A Moose Jaw quilter selling C$6,000 a year from her home studio qualifies; the same quilter selling C$6,000 at the Saskatoon Farmers' Market does not.

How to register for Saskatchewan PST

There's no fee. Most businesses register online through Saskatchewan eTax Services (SETS): new businesses complete the New Business Registration form, which can add PST alongside other provincial tax accounts, while businesses already registered for another tax log in and submit a Service Request to add a PST account. The alternative is a paper registration form emailed to [email protected] or mailed to the Revenue Division in Regina.

Get a Saskatchewan PST number

1. 1

   Decide which number you need

   Vendor's licence if you sell taxable goods or services; registered consumer number if you only buy taxable items for your own use.

2. 2

   Register through SETS

   Use the New Business Registration form, or add a PST account to an existing SETS login.

   Apply for a PST number
3. 3

   Post security if asked

   The Ministry may require security before issuing a vendor's licence, particularly to non-resident businesses.

4. 4

   Display your licence

   One licence per location, visible to customers. If you have no premises, carry it while doing business.

5. 5

   Set up invoices and records

   Show PST separately, record customers' licence numbers on exempt resale sales, and keep PST entries distinguishable in your books.

   Tip: Check every customer who claims a resale exemption on the online PST registry before selling tax-free.

PST for contractors and the construction industry

Construction is where Saskatchewan PST differs most from the other provinces. Under Bulletin PST-12, services to real property — construction, alteration, repair, erection, demolition, remodelling or improvement of land, buildings and structures — are taxable. A contractor must hold a vendor's licence and charge 6% PST on the total charge to the customer, including labour, materials, transportation, insurance, permits and service fees (but not GST), shown as a separate line on the invoice.

Because PST is collected on the whole contract, the contractor's own purchases split three ways:

• Contract materials — goods resold or built into the job, nails and fasteners, and lumber used for one-off forms or bracing — are bought PST-exempt by quoting the vendor's licence number. If PST was paid on them by mistake, the contractor can take an internal credit.
• Consumables and equipment — tools, blades and bits, abrasives, brushes and rollers, extension cords, gloves and safety glasses, tarps, and rented equipment — are taxable to the contractor and can't be bought with the licence.
• Subcontractor services bought by a licensed contractor for resale are exempt when the contractor quotes its licence and the subcontractor records it on the invoice; the prime contractor then charges PST on the whole job.

Who pays PST on a Saskatchewan construction job

Item	Contractor pays PST?	Customer charged PST?
Labour on the job	—	Yes, 6% on total charge
Cabinets, lumber, fixtures built in	No — bought with licence	Yes, inside total charge
Tools, blades, tarps, gloves	Yes	No
Rented equipment	Yes	No
Licensed subcontractor's work	No — licence quoted	Yes, inside total charge
Snow clearing billed on its own	Yes, on supplies used	No — exempt service

Labour on the job

Contractor pays PST?

—

Customer charged PST?

Yes, 6% on total charge

Cabinets, lumber, fixtures built in

Contractor pays PST?

No — bought with licence

Customer charged PST?

Yes, inside total charge

Tools, blades, tarps, gloves

Contractor pays PST?

Yes

Customer charged PST?

No

Rented equipment

Contractor pays PST?

Yes

Customer charged PST?

No

Licensed subcontractor's work

Contractor pays PST?

No — licence quoted

Customer charged PST?

Yes, inside total charge

Snow clearing billed on its own

Contractor pays PST?

Yes, on supplies used

Customer charged PST?

No — exempt service

PST is collectible on progress payments on the earlier of the day the payment is made or becomes due, and on holdbacks on the earlier of payment or the end of the holdback period — matching the GST rules. Builders of new homes or commercial premises for sale collect PST on the selling price excluding the land; a builder who keeps the building pays PST on the materials and subcontracts instead.

Some property services are exempt when billed on their own: snow clearing, lawn and yard care, tree and shrub maintenance, pest control, septic pumping, garbage removal that doesn't alter the land, and many inspections. Out-of-province contractors working in Saskatchewan must register and report PST on equipment, vehicles and tools they bring in — Bulletin PST-38 sets out how.

Worked example: a Saskatoon kitchen renovation

Prairie Reno Ltd., a licensed Saskatoon contractor, quotes a homeowner C$20,000 for a kitchen renovation: C$11,500 of labour, C$7,800 of cabinets, counters and fixtures, and C$700 of permits and disposal fees.

• PST on the total charge: C$20,000 × 6% = C$1,200
• GST on the total: C$20,000 × 5% = C$1,000
• Invoice total: C$22,200

Prairie Reno bought the C$7,800 of cabinets and fixtures PST-free by quoting its vendor's licence, because PST is collected from the homeowner on their full value. It paid PST on a C$450 saw blade set and C$120 of tarps, tape and gloves used on the job (C$34.20 of PST) — those are its own consumables. If it hired a licensed electrician as a subcontractor, it would quote its licence and the electrician would not charge PST.

Filing and paying your PST return

Your filing frequency is set by the tax you remit over a calendar year. You can ask to file more often through a SETS service request.

Saskatchewan has two due dates, depending on how you file and pay:

• Electronic filing and payment (SETS, or a financial institution's online business service): the last day of the month after the reporting period. A November return is due 31 December.
• Paper filing or non-electronic payment: the 20th day of that month. The same November return is due 20 December.

If the due date falls on a weekend or holiday, it moves to the next business day, and returns must be received by the due date. You must file every period: if you have no tax to report, file a nil return, and report total sales to Saskatchewan customers in Box A. Self-assessed tax on your own purchases goes in Box C.

Example — a monthly filer's November return

30 November

Reporting period ends

20 December

Due date if you file or pay on paper

31 December

Due date if you file and pay electronically through SETS or online banking

Next business day

If the due date falls on a weekend or holiday

Three kinds of internal credit can reduce what you remit: the PST portion of bad debts written off, PST paid on items bought for resale, and PST refunded to customers on cancelled sales or returns. Refunds of PST paid in error must be claimed within four years. Keep records for at least six years before destroying them, unless the Ministry gives permission earlier.

Saskatchewan doesn't pay a collection commission. Since 1 April 2017 the full amount of PST collected, less permitted credits, goes to the province — a real difference from BC, where on-time filers keep up to C$198 a period.

Self-assessment, used goods and other everyday rules

Self-assessment. If you buy taxable goods or services and the seller doesn't charge PST — typically an unlicensed supplier outside Saskatchewan — you must self-assess and remit it on your next return. For goods from outside the province, PST is calculated on the laid-down cost: the price plus currency exchange, transportation, customs and excise duties and import charges, but not GST. A Regina dental clinic importing a C$12,000 chair from Ontario with C$600 freight and no PST charged self-assesses C$756 (6% of C$12,600). The same applies to goods you take out of your resale inventory for business or personal use.

Used goods. PST applies to used goods, but when you sell used goods (other than vehicles) to individuals for non-business use, the first C$300 of each item is exempt. Used vehicles are taxed on the full price.

Admissions and entertainment. Since 1 October 2022, PST applies to the total charge for taxable admissions, entertainment and certain recreation in Saskatchewan — concerts, sporting events, amusement venues and similar — generally on the same basis as GST. The Ministry carved out gym and fitness memberships and classes, and sports fees for participants aged 17 and under.

Buying a business. Buyers should get a copy of the seller's Clearance Certificate before closing; without it, the buyer can be held liable for the seller's unpaid PST.

Common mistakes and how to fix them

• Selling at a farmers' market without a licence. The small trader guideline only covers sales from your residence. Register through SETS before your next market day.
• Contractors charging PST only on materials. PST applies to the total charge including labour. If you under-charged, you still owe the tax; correct it on your next return.
• Using a vendor's licence for your own purchases. A licence lets you buy for resale, not for your own use. Self-assess PST on tools, equipment and supplies bought tax-free.
• Missing the paper deadline. Paper filers have until the 20th, not the end of the month. Switching to SETS gives you an extra ten days or so.
• Forgetting self-assessment on online purchases. Software, equipment and supplies bought from unlicensed out-of-province sellers are taxable here. Audits catch this often.
• Out-of-province sellers waiting for a threshold. There isn't one. If you deliver taxable goods to Saskatchewan customers and solicit their orders, you need a licence now.

If you also sell into Manitoba or BC, compare our Manitoba RST guide and BC PST guide — both have sales thresholds Saskatchewan doesn't.

Official Saskatchewan PST links

• Provincial Sales Tax — Government of SaskatchewanOverview, forms and bulletins
• Apply for a PST numberVendor's licence or registered consumer
• Saskatchewan eTax Services (SETS)Register, file, pay; PST registry
• Bulletin PST-5 — Registration and ReportingSmall traders, filing frequency, due dates
• Bulletin PST-12 — Services to Real PropertyContractors
• Bulletin PST-38 — Non-Resident ContractorsOut-of-province contractors

What to do next

Decide whether you need a vendor's licence or a registered consumer number, register through SETS, and set your invoices to show 6% PST separately from 5% GST. Use the GST/HST calculator to check 11% totals, and see GST/HST rates by province for the federal rules when you sell outside Saskatchewan.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the PST rate in Saskatchewan?

Saskatchewan PST is 6%, charged on the price before GST. Combined with the 5% GST, most taxable sales carry 11% in total. The rate rose from 5% to 6% on 23 March 2017 and has not changed since. Insurance contracts, used goods and imports brought into the province for use are also taxed at 6%.

Who needs a PST number in Saskatchewan?

All businesses operating or making retail sales in Saskatchewan must be registered, either with a vendor's licence (if they sell taxable goods or services) or a registered consumer number (if they only buy taxable items for their own use). The exception is a home-based small trader with annual sales under C$10,000 selling from their residence to non-commercial customers.

Do contractors charge PST in Saskatchewan?

Yes. Contractors providing services to real property — construction, renovation, repair, demolition and similar work — must hold a vendor's licence and charge 6% PST on the total charge to the customer, including labour, materials, permits and fees but not GST. They buy contract materials PST-exempt using their licence but pay PST on their own tools, equipment and consumables.

When is the Saskatchewan PST return due?

If you file and pay electronically through SETS or online banking, the return is due on the last day of the month after the reporting period. Paper returns and non-electronic payments are due on the 20th day of that month. Monthly, quarterly or annual filing depends on how much tax you remit per year, and you must file a nil return if you have nothing to report.

Do out-of-province sellers have to collect Saskatchewan PST?

Yes, there is no minimum sales threshold. A business outside Saskatchewan that makes goods available to, accepts orders from and delivers taxable goods to Saskatchewan customers must be licensed to collect PST. Marketplace facilitators and operators of electronic distribution platforms and online accommodation platforms must also be licensed. The small trader guideline does not apply to non-residents.

Does Saskatchewan pay a commission for collecting PST?

No. The vendor commission for collecting and remitting PST was eliminated on 1 April 2017 as part of that year's budget. Unlike BC, Saskatchewan does not let you keep any part of the PST you collect, so the full amount collected, less permitted internal credits, goes to the Ministry of Finance.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Information Bulletin PST-5, Registration and Reporting Requirements (revised July 2025) — Saskatchewan Ministry of Finance · accessed 12 October 2026
2. 2.Information Bulletin PST-12, Services to Real Property (revised July 2024) — Saskatchewan Ministry of Finance · accessed 12 October 2026
3. 3.Information Bulletin PST-38, Non-Resident Real Property and Service Contractors (revised July 2024) — Saskatchewan Ministry of Finance · accessed 12 October 2026
4. 4.Information Bulletin PST-76, Admissions, Entertainment and Recreation (revised May 2024) — Saskatchewan Ministry of Finance · accessed 12 October 2026
5. 5.Provincial Sales Tax (PST) — Government of Saskatchewan · accessed 12 October 2026
6. 6.GST/HST calculator (and rates) — Canada Revenue Agency · accessed 12 October 2026
7. 7.Charge and collect the tax – Which rate to charge — Canada Revenue Agency · accessed 12 October 2026
8. 8.Sask Budget increases and expands PST: What you need to know — Canadian Federation of Independent Business · accessed 12 October 2026
9. 9.Saskatchewan PST rate increase — Borden Ladner Gervais · accessed 12 October 2026
10. 10.Highlights of the 2026 Saskatchewan budget — KPMG in Canada · accessed 12 October 2026