Tax rate by region Saskatchewan

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Saskatchewan enforces a dual sales tax structure, layering a 6% Provincial Sales Tax (PST) on top of Canada’s federal 5% Goods and Services Tax (GST) for an 11% combined effective rate on telecommunications, streaming services, and digital goods. While the federal GST mandates a CAD 30,000 threshold, the provincial PST requires non-resident digital suppliers to register via the Saskatchewan eTax Services (SETS) portal starting from their very first taxable transaction. Depending on total tax volume, provincial filings run on monthly, quarterly, or annual schedules, with returns and payments strictly due by the 20th day of the month following the reporting period.

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Saskatchewan

Saskatchewan applies a 6% Provincial Sales Tax (PST) on top of the federal 5% GST. Combined effective rate: 11%. Saskatchewan PST applies to telecommunications, audio/video streaming services, and certain digital goods.

Official government link: Canada Revenue Agency

11.00%

E-products and services VAT/Sales tax rate

Reduced tax rate product categories

No reduced rate band for digital services

Tax applicable for

B2B and B2C

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Federal GST: CAD 30,000 annual.

SK PST: businesses making taxable sales must register (no de minimis for non-residents per SK PST rules).

Online registration possible

Yes

Local representative needed

No

Registration procedure

Federal GST via CRA online; SK PST via SETS (Saskatchewan eTax Services)

List of digital and electronic services liable for tax

Audio/video streaming, telecommunications, digital goods (SK PST)

Penalties

Federal: late filing 1% + 0,25%/month.

SK PST: penalties per provincial Revenue and Financial Services Act

Registration threshold

CAD 30.000 (federal GST); SK PST applies on first taxable sale for non-residents

Filing interval

Federal GST: by revenue tier.

SK PST: monthly, quarterly, or annual by average tax remitted

Filing deadline

Federal: one month after period end.

SK PST: 20th of month following reporting period

E-invoicing requirements

Not mandatory

Record keeping

  • 5-6 years per SK PST regulations
  • 6 years federal GST (CRA)

How-To Guides: Saskatchewan Island SaaS VAT

Step: 1 Threshold

Effective July 1, 2021, Canada requires the following non-resident vendors to register for and collect the federal GST/HST if their sales exceed CAD 30,000 in a 12-month period.

• Provincial (PST): $0 CAD (No threshold). Non-resident vendors of “electronic distribution services” or SaaS must register before the first sale to a Saskatchewan resident.
• Federal (GST): $30,000 CAD over four consecutive quarters for non-residents selling digital services.

Step: 2 Business Registration

Registration is performed via the Saskatchewan Electronic Tax Service (SETS) for PST. Federal GST registration is done through the Canada Revenue Agency (CRA).

Step: 3 TIN/VAT Number

• PST Number: Issued by the Saskatchewan Ministry of Finance.
• GST/HST Number: Issued by the CRA.

Step: 1 Standard Rate

The sales tax rate is:
• PST: 6%
• GST: 5%
• Combined: 11%

Step: 2 Rate Formula

To calculate your tax amounts, please use the following formula:

 

Tax Amount = Net Price X 14%

Step: 3 Reverse Charge (B2B)

• GST: Applies. Non-resident vendors under the “simplified” regime do not charge GST to B2B customers who provide a valid GST number.
• PST: Generally does not apply to SaaS. In Saskatchewan, PST must be collected from businesses (B2B) on SaaS/computer services unless the buyer is purchasing for resale.

Step: 1 Selling B2C

Collect both 5% GST and 6% PST (total 11%) from private consumers.

Step: 2 Selling B2B

• GST: If the buyer provides a valid GST ID, the seller does not charge GST. The buyer is responsible for self-assessment.
• PST: The seller must charge 6% PST even to business buyers, as SaaS is considered a taxable service for the end-user in Saskatchewan.

Step: 3 Invoice Requirements

Invoices must include:

• Supplier legal name and PST/GST numbers.
• Customer name and address.
• Date of invoice/transaction.
• Description of SaaS/Service.
• Total amount and a breakdown of GST and PST charged separately.
• Currency (if not CAD, the exchange rate used).

Step: 1 Filing Interval

Taxes are filed monthly, quarterly, or annually (determined by the Ministry of Finance based on sales volume).

Step: 2 Filing Deadline

• Electronic: Last day of the month following the period.
• Paper: 20th of the month following the period.

Step: 3 Submission

• PST: Filed via SETS (Saskatchewan Electronic Tax Service). Payments via EFT, wire, or online banking.
• GST: Filed via CRA My Business Account.

Step: 4 Record Keeping

Tax records should be kept for a minimum of 6 years from the end of the latest year to which they relate.

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Saskatchewan’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

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