All the Numbers

Income tax in Saskatchewan

From the All the Numbers wiki · Tax

A Saskatchewan resident's provincial tax is worked out on the SK428, attached to the federal return.

The rules (2026)

Brackets: 10.5% up to $54,532; 12.5% to $155,805; 14.5% above.[1] Credits are taken at 10.5%.

  • Basic personal amount: $20,381.[2]
  • Spouse or eligible dependant: $20,381 while the dependant's net income is $2,038 or less, then less each dollar above it, nil at $22,419.[3][4][5]
  • Children: $8,358 for each child under 18. In a couple, the parent with the lower net income claims it.[6]
  • Age amount: $5,901 at 65 or over, less 15% of net income above $43,927.[7] At 65 there is also the senior supplementary amount, $2,569, with no income test.[8]
  • Pension amount: $1,000.[9] CPP and EI are credited as federally.[10]
  • Dividends: 11% (eligible) and 2.519% (other) of the grossed-up dividend.[11][12]
  • Minimum tax: 50% of the federal additional tax.[13] Foreign tax is credited on the T2036.[14]

There is no surtax, no health premium and no low-income reduction.

After 2026

The amounts are indexed each year. On top of that, the Affordability Act adds $500 to the basic, spouse, eligible dependant, child and senior supplementary amounts in 2027 and again in 2028, after that year's indexing.[15] The plan follows both. See tax brackets after 2026.

The low-income tax credit

The Saskatchewan Low-Income Tax Credit is paid every three months with the federal GST/HST credit: $460 for the person, $460 for a spouse or eligible dependant and $181 for each child, up to 2 children. It is reduced by 3.03% of family net income above $39,345.[16] Saskatchewan does not publish the reduction rate; the plan works it out from the two figures CRA prints.

What it does not do

The Seniors Income Plan (a top-up to GIS, applied for), the first-time homebuyers' credit, and the home renovation, graduate retention and volunteer credits are not modelled.

See also

  • Tax brackets after 2026 are projected, not published · Every year after 2026 is taxed with the 2026 brackets, personal amounts, credits and CPP/EI ceilings grown at the plan's inflation rate. That is how CRA indexes them, but the real figures are announced each fall and will differ.

References

  1. ↑CRA — 2026 provincial tax rates, Saskatchewan: "$0 to $54,532 at 10.5%, $54,532.01 to $155,805 at 12.5%, $155,805.01+ at 14.5%" · Saskatchewan personal income tax brackets and rates · See the source · effective 2026-01-01
  2. ↑The Income Tax Act, 2000 (SK) s.11(3)(b): "for the 2026 taxation year: A = AP × TCA … TCA is $20,381"; TD1SK 2026 line 1 · Saskatchewan basic personal amount · $20,381 · effective 2026-01-01
  3. ↑CRA TD1SK 2026, lines 6–7: "Enter $20,381 if … net income for the year will be $2,038 or less … a partial amount if … between $2,038 and $22,419" · Saskatchewan spouse or eligible dependant amount, in full while the dependant's income is at or below the threshold · $20,381 · effective 2026-01-01
  4. ↑CRA TD1SK 2026, lines 6–7: "$2,038 or less" · Saskatchewan spouse or eligible dependant amount: reduced dollar for dollar by the dependant's income above this · $2,038 · effective 2026-01-01
  5. ↑CRA TD1SK 2026, lines 6–7: "between $2,038 and $22,419" · Saskatchewan spouse or eligible dependant amount: nil at this dependant income · $22,419 · effective 2026-01-01
  6. ↑The Income Tax Act, 2000 (SK) s.19: "I = AP × Y × QD where … Y is $8,358; and QD is the number of children"; TD1SK 2026 line 8 ("the parent with the lower net income must make the claim") · Saskatchewan dependent child amount, for each child under 18 at any time in the year; with a spouse, the parent with the lower net income claims it · $8,358 · effective 2026-01-01
  7. ↑CRA TD1SK 2026, line 2: "$43,927 or less, enter $5,901 … a partial amount if … between $43,927 and $83,267" (5,901 / 39,340 = 15%) · Saskatchewan age amount (65 or older at year end), less 15% of net income over the threshold · See the source · effective 2026-01-01
  8. ↑The Income Tax Act, 2000 (SK) s.20(1.2)(b): "for the 2026 taxation year: J = AP × $2,569"; TD1SK 2026 line 3 · Saskatchewan senior supplementary amount, for a resident 65 or older at year end (no income test) · $2,569 · effective 2026-01-01
  9. ↑CRA TD1SK 2026, line 4: "enter whichever is less: $1000 or your estimated annual pension" · Saskatchewan pension income amount · $1,000 · effective 2026-01-01
  10. ↑The Income Tax Act, 2000 (SK) s.28 (EI and CPP contributions credit) · SK428 carries base CPP contributions and EI premiums as credits at the lowest Saskatchewan rate · effective 2026-01-01
  11. ↑The Income Tax Act, 2000 (SK) s.32(h)(ii): "39.95% of any amount required by subparagraph 82(1)(b)(ii)" (the 38% gross-up), which is 11% of the grossed-up dividend · Saskatchewan dividend credit on eligible dividends, as a share of the grossed-up dividend · 11% · effective 2024-01-01
  12. ↑The Income Tax Act, 2000 (SK) s.32(h)(i): "19.312% of any amount required by subparagraph 82(1)(b)(i)" (the 15% gross-up), which is 2.519% of the grossed-up dividend · Saskatchewan dividend credit on other than eligible dividends, as a share of the grossed-up dividend · 2.52% · effective 2024-01-01
  13. ↑The Income Tax Act, 2000 (SK) s.47(1): "an amount equal to 50% of the amount that would be determined pursuant to subsection 120.2(3) of the federal Act" · Saskatchewan minimum tax: this share of the federal additional tax · 50% · effective 2001-01-01
  14. ↑The Income Tax Act, 2000 (SK) s.36 (foreign tax credit) · Saskatchewan foreign tax credit (T2036): foreign non-business tax beyond the federal credit, up to the foreign share of Saskatchewan tax · effective 2026-01-01
  15. ↑The Income Tax Act, 2000 (SK) ss.11(3)(c)–(d), 12, 13, 19, 20(1.2): "for the 2027 taxation year: A = AP × (TCA + $500) … TCA is $20,381 and is adjusted in accordance with subsection 51(3); for the 2028 taxation year: … (TCA + $500) as determined in accordance with clause (c)" · Saskatchewan Affordability Act steps: $500 added, after indexing, to the basic, spouse, eligible dependant, child and senior supplementary amounts in each of these years · See the source · effective 2027-01-01
  16. ↑CRA — Saskatchewan low-income tax credit, July 2026 to June 2027: "$460 for an individual, $460 for a spouse or common–law partner (or for an eligible dependant), and $181 per child (maximum of two children) … reduced when the adjusted family net income is more than $39,345 … between $39,345 and $81,668 may get part"; ITA (SK) s.39(5.2) (the components and the 5% a year to 2027) · Saskatchewan Low-Income Tax Credit: an adult amount, a spouse or eligible-dependant amount and an amount for up to two children, less a rate of family net income over a threshold; paid quarterly with the federal credit · See the source · effective 2026-07-01