GST in Saskatchewan
The province where the second tax reaches your labour
Saskatchewan treats work on buildings differently from its neighbours. If you carried a habit in from Alberta or BC, this is the province where it will cost you.
5% + 6%
Saskatchewan
Rates checked against the Canada Revenue Agency in August 2026. See the CRA rate page
Saskatchewan charges 5% GST plus 6% PST, both worked out on the price before tax. The province taxes a wider range of construction and repair services than most, so a contractor here is more likely to be charging the provincial tax rather than absorbing it. The two need separate registrations, one federal and one provincial.
Rates on this page are read from the same table our GST/HST calculator uses, checked against the Canada Revenue Agency. It is a rate page, not tax advice.
What a thousand dollar job actually invoices at
Both taxes come off the price before tax. You never work out the PST first and then take 5% of the bigger number.
| Job amount before tax | $1,000.00 | |
| GST on the job amount | 5% | $50.00 |
| PST on the same amount | 6% | $60.00 |
| Total to invoice | $1,110.00 |
Whether the PST lands on your labour or only on your materials depends on the trade and the job, so check with the province. Both calculators make it optional for that reason.
Rates checked against the Canada Revenue Agency in August 2026. Federal rate: Canada Revenue Agency. PST: Saskatchewan.
Which of your services does the province tax?
GST in Saskatchewan is the 5% federal tax, charged alongside a 6% provincial sales tax that Saskatchewan administers itself. The provincial rate is the lowest of the four provinces that run their own, and its reach into services is the widest.
That reach is what makes this province its own case. In most of Canada the provincial tax, where one exists, lands on goods and stops short of a lot of service work. Here the net is cast wider.
The honest answer is that whether a given service is caught depends on the trade and the contract, and the province publishes bulletins that go trade by trade. Read yours. A tax you should have charged and did not is a bill you pay yourself later, out of a margin you already spent.
- 01Repairs and maintenance to buildings
- 02Installation of goods you supply
- 03Services bought in from a subcontractor
- 04Anything you would call a call-out fee
- 05Materials brought in from outside the province
Four questions that decide the rate you charge
Run these in order before you write the number on a quote. Most rate mistakes are a wrong answer to the first one.
- 01
Where was the work actually done?
The place of supply sets the rate, not where your business is registered.
- 02
Goods, or work on a building?
Delivered goods and work on real property follow different rules.
- 03
Are you registered yet?
Under the small-supplier threshold you do not charge GST or HST at all.
- 04
Does a separate provincial tax apply?
Four provinces charge one alongside the 5% GST, on the same pre-tax amount.
Why the habits from next door do not travel
Lloydminster sits on the border. The two sides of it invoice differently.
- One federal tax on the invoice
- No provincial tax to consider
- Materials are simply a cost
- One registration, one return
- A federal tax and a provincial one
- Services may be caught, not just goods
- Materials brought in can still be taxable
- Two registrations, two sets of deadlines
What happens to stock you bought somewhere cheaper?
Buying materials in a province with no sales tax does not make them untaxed when you use them here. The province expects the tax on goods brought in for use in Saskatchewan, and that is deliberate: otherwise the border would decide the price of every job.
For the federal tax the picture is simpler. Once you are registered, having passed $30,000 in taxable sales over four straight calendar quarters, the tax you pay on materials comes back to you as an input tax credit wherever you bought them.
The two do not behave the same way, which is the point worth remembering. One is a cost you may carry and price in. The other is money you get back. Treating them as one thing is how a job that looked profitable stops being one.
Before you quote a Saskatchewan job
Check what the work is
Supplying goods, installing them, or a service on a building? The answer decides the provincial treatment.
Read the bulletin for your trade
The province publishes them by sector. Ten minutes now against an assessment later is a good trade.
Price materials with their real cost
If provincial tax on stock is yours to carry, it belongs in the price, not in a surprise at the end.
Work both taxes off the pre-tax figure
One base, two taxes. Never run the second one on a total that already includes the first.
- 01
Check what the work is
Supplying goods, installing them, or a service on a building? The answer decides the provincial treatment.
- 02
Read the bulletin for your trade
The province publishes them by sector. Ten minutes now against an assessment later is a good trade.
- 03
Price materials with their real cost
If provincial tax on stock is yours to carry, it belongs in the price, not in a surprise at the end.
- 04
Work both taxes off the pre-tax figure
One base, two taxes. Never run the second one on a total that already includes the first.
Working somewhere else this month?
The rate follows the job. If the work crosses a border, so does the number you charge.
Saskatchewan sales tax, answered
Saskatchewan charges 5% GST. The province adds its own PST at 6%, which is separate and administered provincially. Both come off the pre-tax amount, so neither is charged on the other.
More often than in the other PST provinces. Saskatchewan taxes a broad range of services, including many relating to buildings and repairs. Which of your services are caught depends on the work, so check the province's bulletin for your trade before pricing.
In BC a contractor improving a building is usually the end buyer of the materials and does not charge the provincial tax on labour. Saskatchewan reaches further into services, so more of what you do is likely to carry it. Do not carry BC habits over the border.
Yes, if you are charging both. The federal one runs through the CRA and the provincial one through Saskatchewan, each with its own account, its own returns and its own deadlines.
Once your taxable sales pass $30,000 over four straight calendar quarters. Saskatchewan sets its own rules for the provincial tax, so treat the two thresholds as separate questions.
No. Both taxes apply to the same figure, the price before any tax. Adding one and then working the other out on the larger number overcharges the customer and is the most common arithmetic mistake here.
Because a paper book cannot tell you which province a job was in. StrikeHoney applies the rate for the work's location and keeps the tax report, so the province you are in stops being something you have to remember at the end of a long day.
What to remember
Saskatchewan has the lowest provincial rate of the four provinces that keep their own sales tax, and the broadest reach. That combination catches people out, because the number looks small and the range of work it touches is not. If you are new to invoicing here, the question to settle first is not the rate. It is which of your services the province expects you to charge it on.
Invoice Saskatchewan work without the second guess
Take 90 days on us as one of the Founding 30, and set the province once instead of on every job.