Saskatchewan Tax Brackets and Personal Marginal Income Tax Rates

Saskatchewan’s personal income tax is administered and collected by the federal government through the Canada Revenue Agency. Saskatchewan personal income tax rates and bracket structure are applied to federally-defined Saskatchewan taxable income.

The Saskatchewan tax brackets and personal amount have been increased for 2018 by an indexation factor of 1.015.

The Saskatchewan Basic Personal Amount is $16,065 for 2018, same as in 2017.

There are 3 tax brackets in Saskatchewan and 3 corresponding tax rates. The lowest rate is 10.50% and the highest rate is 14.50%. The highest provincial rate is applied above $129,215, however, the federal rate is increased further above this income level. The combined federal and provincial marginal tax rate is 47.50%, which is paid on the income above $205,843.

There are both refundable and non-refundable tax credits available, which can reduce the Saskatchewan income tax you owe. For full list of the available tax credits and amounts, visit the Government of Saskatchewan website.

2018 Saskatchewan Income Tax Rates

Saskatchewan Personal Income Tax Brackets and Tax Rates
2018 Taxable incomeSaskatchewan Tax rate 2018
$0 - $45,22510.50%
$45,226 - $129,21412.50%
$129,215 -14.50%

Combined Federal & Saskatchewan Tax Brackets and Tax Rates
Taxable incomeSaskatchewan Marginal Tax Rates 2018
$0 - $45,22525.50%
$45,226 - $46,60527.50%
$46,606 - $93,20833.00%
$93,209 - $129,21438.50%
$129,215 - $144,48940.50%
$144,490 - $205,84243.50%
$205,843 -47.50%
Saskatchewan Basic Personal Amount
2018Tax rate
$16,06510.50%
Federal Basic Personal Amount
2018Tax rate
$11,81015.00%

2017 Saskatchewan Income Tax Rates

Saskatchewan Personal Income Tax Brackets and Tax Rates
2017 Taxable incomeSaskatchewan Tax rate 2017
$0 - $45,22511.00%
$45,226 - $129,21413.00%
$129,215 -15.00%

Combined Federal & Saskatchewan Tax Brackets and Tax Rates
Taxable incomeSaskatchewan Marginal Tax Rates 2017
$0 - $45,22526.00%
$45,226 - $45,91628.00%
$45,917 - $91,83133.50%
$91,832 - $129,21439.00%
$129,215 - $142,35341.00%
$142,354 - $202,80044.00%
$202,801 -48.00%
Saskatchewan Basic Personal Amount
2017Tax rate
$16,06511.00%
Federal Basic Personal Amount
2017Tax rate
$11,63515.00%