What is the PST rate in Saskatchewan?

Saskatchewan's provincial sales tax (PST) is 6%. It's charged separately from the 5% federal GST, so most taxable purchases in Saskatchewan carry 11% in total. Both taxes are calculated on the price before tax, so a $100 item costs $111.

Does Saskatchewan have HST?

No. Saskatchewan keeps its own 6% PST alongside the 5% GST. GST is paid to the Canada Revenue Agency and PST to the Saskatchewan Ministry of Finance, with separate registrations and returns. HST only applies in Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and PEI.

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

Yes, in most cases. A business outside Saskatchewan that makes goods available for purchase in the province, accepts orders from Saskatchewan and delivers there is making retail sales in Saskatchewan and must hold a PST licence. The province's guidance sets no minimum sales threshold for out-of-province sellers.

How do I register for Saskatchewan PST?

Apply online through the Saskatchewan Electronic Tax Service (SETS). Registration is free. Once approved you receive a PST vendor licence number to add to your store's tax settings, and you file PST returns through SETS on the schedule the ministry assigns, even for periods with no sales.

Is children's clothing taxable in Saskatchewan?

Yes. Saskatchewan removed the PST exemption for children's clothing in its 2017-18 budget, so children's clothing and footwear now pay 6% PST along with 5% GST. Basic groceries, prescription drugs, books and magazines and feminine hygiene products are still exempt.

Is shipping taxable in Saskatchewan?

Delivery charges on taxable goods are generally part of the taxable price in Saskatchewan. If you ship a taxable item from outside the province, PST applies to the price including the freight to get it to the customer.

Saskatchewan PST: 6% Rate and Registration

Saskatchewan PST is 6%, charged on top of the 5% federal GST, for 11% on most taxable sales. Saskatchewan runs its own provincial sales tax rather than the HST, so businesses deal with two tax authorities: the CRA for GST and the Saskatchewan Ministry of Finance for PST. Saskatchewan is also the strictest province for online sellers based elsewhere: there’s no minimum sales threshold before an out-of-province seller needs a PST licence.

Saskatchewan sales tax (2026)	Rate	Paid to
GST	5%	Canada Revenue Agency
Saskatchewan PST	6%	Saskatchewan Ministry of Finance
Total on most goods	11%

Both taxes apply to the pre-tax price. Rates confirmed against the CRA rates page on 1 November 2026. Run the numbers in our GST/HST calculator.

Short answer: a Saskatchewan business needs a PST vendor licence to make taxable retail sales, plus a GST/HST registration once it passes $30,000. Businesses in other provinces that sell and deliver taxable goods to Saskatchewan customers through their own website are expected to register for Saskatchewan PST too, from the first sale.

Saskatchewan PST quick facts

	Saskatchewan
Rate	5% GST + 6% PST (11% combined)
Administered by	GST: CRA. PST: Saskatchewan Ministry of Finance
PST registration	Saskatchewan Electronic Tax Service (SETS), free
Out-of-province sellers	Licence required for retail sales into Saskatchewan. No minimum threshold
Taxable	Most goods, including clothing (adult and children’s), and many services
PST return	Filed on SETS. Frequency set by the ministry
Marketplaces	Marketplace facilitators register and collect PST on platform sales
If a seller doesn’t collect	The customer is supposed to self-assess the PST

Who needs a Saskatchewan PST licence

Your situation	PST licence?
Saskatchewan business making taxable retail sales	Yes
Business outside Saskatchewan selling taxable goods through its own store and delivering to Saskatchewan customers	Yes, no minimum
Selling to Saskatchewan only through Etsy, Amazon or another marketplace facilitator	No. Check the platform collects Saskatchewan PST
Selling only exempt goods (for example books)	No
Wholesale only, to Saskatchewan retailers who resell	No PST on those sales; the retailer charges it

What it means for businesses based in Saskatchewan

Two registrations

PST vendor licence through SETS, before you make taxable retail sales in the province. The GST $30,000 small-supplier rule doesn’t apply to PST.
GST/HST with the CRA once your worldwide taxable sales pass $30,000 (small supplier rule). See how to register for GST/HST.

Your PST licence also lets you buy goods for resale without paying PST to your supplier.

Selling to Saskatchewan customers

Charge 5% GST and 6% PST on taxable sales. Saskatchewan taxes more than most people expect: children’s clothing, restaurant meals and snack food all became taxable in 2017. Delivery charges on taxable goods are generally taxable too.

Selling to other provinces and the US

Saskatchewan PST only applies to goods delivered in Saskatchewan. Ship to Toronto and you charge 13% Ontario HST, to Edmonton 5% GST, and nothing to a US customer (exports are zero-rated). If you sell a lot into BC, Manitoba or Quebec, their provincial taxes may require registrations of their own: see selling across Canada and shipping to the US from Canada.

What it means for sellers outside Saskatchewan

Saskatchewan treats you as making a retail sale in the province when you do all three of these:

make taxable goods available for purchase by Saskatchewan customers (an online store counts),
accept orders that originate in Saskatchewan,
cause the goods to be delivered in Saskatchewan.

That describes almost every Shopify, WooCommerce or BigCommerce store that ships to Regina or Saskatoon. Unlike BC ($10,000) and Quebec ($30,000), the ministry’s guidance for non-resident vendors gives no minimum sales threshold, so the obligation starts with the first taxable sale.

In practice, many small out-of-province sellers register once Saskatchewan becomes a regular market. If you don’t register, your Saskatchewan customers are supposed to self-assess the PST, and the ministry can assess you for uncollected tax, penalties and interest in an audit. Sales through marketplaces that collect Saskatchewan PST, such as Etsy and Amazon, are covered by the platform.

Saskatchewan PST exemptions

Exempt from Saskatchewan PST	Taxable at 6%
Basic groceries	Restaurant meals and snack food
Prescription drugs	Non-prescription drugs, vitamins and supplements
Books and magazines	Adult and children’s clothing and footwear
Feminine hygiene products	Artwork and crafts
Certain medical equipment and orthopedic appliances	Most other goods

Food and drinks generally follow the GST rules: if a food item is zero-rated for GST, it’s exempt from Saskatchewan PST.

Worked example: a Saskatoon pottery studio

Prairie Fire Pottery sells serving bowls through its Shopify store in Saskatoon. It holds a Saskatchewan PST licence and is GST/HST-registered. A $90 bowl with $14 shipping ($104 taxable):

Delivery address	GST/HST	Sask PST	Customer pays
Regina, SK	$5.20	$6.24	$115.44
Winnipeg, MB	$5.20 GST	$0 (Manitoba RST only if registered there)	$109.20
London, ON	$13.52 HST	$0	$117.52
Minneapolis, US	$0	$0	$104.00

The other side: a Winnipeg print shop

Osborne Village Prints sells art prints from Winnipeg through BigCommerce. A customer in Moose Jaw orders a $60 framed print, its first Saskatchewan order. Because it advertises nationally, takes the order online and ships into Saskatchewan, it’s making a retail sale in the province. With no threshold to hide behind, it applies for a Saskatchewan PST licence on SETS and charges $3.60 PST (6%) plus $3.00 GST on the print.

Filing Saskatchewan PST

File PST returns and pay through SETS. The ministry assigns your filing frequency when you register, based on how much PST you collect, and smaller vendors file less often. You still file when you had no taxable sales. Your GST goes on a separate GST/HST return to the CRA.

Edge cases

Your own purchases: if you buy taxable equipment or supplies from outside Saskatchewan without paying PST, you self-assess 6% on your PST return.
Freight on imported goods: PST applies to the laid-down cost, including delivery, when taxable goods are shipped in from outside the province.
Food sellers: the GST small-supplier rules don’t apply to PST on taxable food and drinks, so food vendors of any size need a licence.
Digital products: Saskatchewan taxes some software and digital content. Check the ministry’s bulletins if you sell downloads or SaaS into the province.