Saskatchewan 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 income Saskatchewan Tax rate 2018
$0 - $45,225 10.50%
$45,226 - $129,214 12.50%
$129,215 - 14.50%

Combined Federal & Saskatchewan Tax Brackets and Tax Rates
Taxable income Saskatchewan Marginal Tax Rates 2018
$0 - $45,225 25.50%
$45,226 - $46,605 27.50%
$46,606 - $93,208 33.00%
$93,209 - $129,214 38.50%
$129,215 - $144,489 40.50%
$144,490 - $205,842 43.50%
$205,843 - 47.50%
Saskatchewan Basic Personal Amount
2018 Tax rate
$16,065 10.50%
Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Saskatchewan Income Tax Rates

Saskatchewan Personal Income Tax Brackets and Tax Rates
2017 Taxable income Saskatchewan Tax rate 2017
$0 - $45,225 11.00%
$45,226 - $129,214 13.00%
$129,215 - 15.00%

Combined Federal & Saskatchewan Tax Brackets and Tax Rates
Taxable income Saskatchewan Marginal Tax Rates 2017
$0 - $45,225 26.00%
$45,226 - $45,916 28.00%
$45,917 - $91,831 33.50%
$91,832 - $129,214 39.00%
$129,215 - $142,353 41.00%
$142,354 - $202,800 44.00%
$202,801 - 48.00%
Saskatchewan Basic Personal Amount
2017 Tax rate
$16,065 11.00%
Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%