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Saskatchewan eTax Services
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General Information
Taxpayer Service Commitments and Standards Code
Click here to view the Taxpayer Service Commitments and Standards Code
Learn about the fairness and service principles that the Ministry of Finance follows in administering Saskatchewan’s taxes and related programs.
Search the Provincial Sales Tax Registry
Click here to search the PST Registry
Verify a business holds an active PST vendor’s licence or registered consumer number.
Penalty and Interest Charges
Penalty and Interest Charges
The Revenue and Financial Services Act and The Revenue Collection Administration Regulations provide for the application of penalty and interest charges to late and outstanding taxes to ensure that taxes are collected, remitted, or paid, on time. Please refer to Information Bulletin GENERAL-1, Penalty and Interest Charges for details.
When extraordinary circumstances prevent you from meeting your tax obligations, cancelling or waiving certain penalties and/or interest may be possible by completing and submitting the Penalty and Interest Waiver Application.
View current and historical interest rates
Current and historical rates are as follows:
| Effective Date | Rate |
| Jan 1, 2025 to Jun 30, 2025 | 8.45% |
| Jul 1, 2024 to Dec 31, 2024 | 9.95% |
| Jan 1, 2024 to Jun 30, 2024 | 10.20% |
| Jul 1, 2023 to Dec 31, 2023 | 9.95% |
| Jan 1, 2023 to Jun 30, 2023 | 9.45% |
| Jul 1, 2022 to Dec 31, 2022 | 6.70% |
| Jan 1, 2022 to Jun 30, 2022 | 5.45% |
| Jul 1, 2021 to Dec 31, 2021 | 5.45% |
| Jan 1, 2021 to Jun 30, 2021 | 5.45% |
| Jul 1, 2020 to Dec 31, 2020 | 5.45% |
| Jan 1, 2020 to Jun 30, 2020 | 6.95% |
| Jul 1, 2019 to Dec 31, 2019 | 6.95% |
| Jan 1, 2019 to Jun 30, 2019 | 6.95% |
| Jul 1, 2018 to Dec 31, 2018 | 6.45% |
| Jan 1, 2018 to Jun 30, 2018 | 6.20% |
| Jul 1, 2017 to Dec 31, 2017 | 5.70% |
| Jan 1, 2017 to Jun 30, 2017 | 5.70% |
| Jul 1, 2016 to Dec 31, 2016 | 5.70% |
| Jan 1, 2016 to Jun 30, 2016 | 5.70% |
| Jul 1, 2015 to Dec 31, 2015 | 5.85% |
Tax Audits
Tax client records are sometimes audited to determine if taxes have been correctly collected, reported, and paid. All tax clients can be subject to an audit. This includes individuals and businesses located in Saskatchewan, as well as those located out of the province who carry on business in Saskatchewan.
An audit program is essential to ensure that the tax laws are applied correctly, to encourage compliance and to provide information and assistance to tax clients. Being selected for an audit does not imply that a business is not complying with their sales tax obligations.
We are aware that an audit can be disruptive for many businesses and we will do our best to explain the process and describe the records that are required to complete the audit. We will try to complete the audit quickly, with a minimum of interference to the day-to-day operations of your business, and will answer any questions you may have during the audit. Your assistance in making complete and up-to-date records available to the auditor is appreciated and will help to speed up the audit process.
Refer to information Bulletin GENERAL-2, Tax Audits, Tax Liabilities and Appeals for detailed information.
Audit Penalty and Interest Charges
The Revenue and Financial Services Act and The Revenue Collection Administration Regulations provide for the application of penalty and interest charges when it is determined that tax has not been properly accounted for during an audit. Please refer to Information Bulletin GENERAL-1, Penalty and Interest Charges for details.
Disputing Audit Findings
If you believe the audit assessment is incorrect or additional information becomes available that you feel warrants an adjustment to the assessment, refer to Information Bulletin GENERAL-2, Tax Audits, Tax Liabilities and Appeals for the steps you should take to address your concerns.
Tax Revenue Figures
|
Year |
Provincial Sales Tax |
Liquor Consumption Tax |
Tobacco Tax |
Fuel Tax |
Vapour Products Tax |
|
2024/25 Budget |
$3,196,400,000 |
$105,000,000 |
$150,000,000 |
$521,300,000 |
$11,100,000 |
|
2023/24 |
$2,894,320,000 |
$99,846,942 |
$144,963,350 |
$475,340,448 |
$10,911,193 |
|
2022/23 |
$2,721,906,373 |
$101,811,178 |
$164,263,049 |
$473,594,387 |
$9,295,198 |
|
2021/22 |
$2,383,002,903 |
$96,274,096 |
$180,406,775 |
$494,657,291 |
$4,521,815 |
|
2020/21 |
$2,100,524,011 |
$93,258,480 |
$204,254,842 |
$441,696,372 |
|
|
2019/20 |
$2,205,841,586 |
$91,603,477 |
$206,794,187 |
$507,878,350 |
|
|
2018/19 |
$2,224,769,261 |
$92,219,336 |
$236,447,080 |
$555,592,886 |
|
|
2017/18 |
$2,013,059,589 |
$90,725,404 |
$254,341,003 |
$525,130,990 |
|
|
2016/17 |
$1,205,460,081 |
$91,748,821 |
$259,705,539 |
$488,649,433 |
|
|
2015/16 |
$1,288,920,806 |
$95,011,324 |
$263,685,686 |
$479,258,807 |
|
|
2014/15 |
$1,358,205,320 |
$87,992,239 |
$260,695,758 |
$515,400,003 |
|
|
2013/14 |
$1,326,402,904 |
$88,245,475 |
$276,234,250 |
$509,814,089 |
|
|
2012/13 |
$1,284,892,670 |
$85,842,535 |
$253,353,451 |
$495,955,279 |
|
|
2011/12 |
$1,322,160,753 |
$80,871,844 |
$242,852,691 |
$475,452,177 |
|
|
2010/11 |
$1,186,991,902 |
$80,256,014 |
$237,507,244 |
$463,146,941 |
|
|
2009/10 |
$1,084,000,679 |
$74,146,201 |
$196,868,097 |
$441,533,209 |
|
|
2008/09 |
$1,108,628,000 |
$73,928,000 |
$199,072,000 |
$429,162,000 |
|
|
2007/08 |
$929,865,000 |
$66,130,000 |
$190,412,000 |
$406,434,000 |
|
Year |
Corporation Capital Tax |
Corporation Capital Tax |
Resource Surcharge |
|
2024/25 Budget |
$718,300,000 |
$167,200,000 |
$551,100,000 |
|
2023/24 |
$678,012,265 |
$161,158,550 |
$516,853,715 |
|
2022/23 |
$1,087,455,575 |
$185,310,409 |
$902,145,166 |
|
2021/22 |
$707,989,031 |
$168,247,289 |
$539,741,741 |
|
2020/21 |
$421,955,467 |
$158,810,003 |
$263,145,464 |
|
2019/20 |
$572,954,534 |
$159,610,764 |
$413,343,770 |
|
2018/19 |
$537,969,211 |
$144,120,861 |
$393,848,350 |
|
|
$463,040,693 |
$146,003,424 |
$317,037,269 |
|
2016/17 |
$440,212,300 |
$136,685,806 |
$303,526,494 |
|
2015/16 |
$525,696,798 |
$125,060,542 |
$400,636,256 |
|
2014/15 |
$590,213,784 |
$115,708,135 |
$474,505,649 |
|
2013/14 |
$550,063,936 |
$113,196,239 |
$436,867,697 |
|
2012/13 |
$731,576,434 |
$103,901,105 |
$627,675,329 |
|
2011/12 |
$548,134,667 |
$95,327,739 |
$452,806,928 |
|
2010/11 |
$452,399,829 |
$91,551,392 |
$360,848,436 |
|
2009/10 |
$526,593,945 |
$50,962,078 |
$475,631,866 |
|
2008/09 |
$531,796,000 |
||
|
2007/08 |
$430,604,000 |
|
Year |
Insurance Premiums Tax |
Fire Prevention Tax |
Motor Vehicle Insurance Premiums Tax |
Motor Vehicle Registration Fees |
|
2024/25 Budget |
$192,500,000 |
$13,500,000 |
$14,300,000 |
$230,200,000 |
|
2023/24 |
$188,251,976 |
$13,724,561 |
$13,511,258 |
$287,263,404 |
|
2022/23 |
$179,450,873 |
$12,585,201 |
$12,951,708 |
$211,112,753 |
|
2021/22 |
$167,936,697 |
$10,414,971 |
$12,567,288 |
$206,597,023 |
|
2020/21 |
$155,651,030 |
$10,323,417 |
$12,014,069 |
$199,258,682 |
|
2019/20 |
$151,419,166 |
$8,540,407 |
$12,086,151 |
$204,339,334 |
|
2018/19 |
$141,617,946 |
$10,240,450 |
$11,610,016 |
$204,859,802 |
|
2017/18 |
$140,193,967 |
$8,107,196 |
$11,427,266 |
$189,874,313 |
|
2016/17 |
$137,340,105 |
$8,023,395 |
$11,301,024 |
$195,732,486 |
|
2015/16 |
$131,152,360 |
$7,475,592 |
$11,332,835 |
$200,724,458 |
|
2014/15 |
$127,086,117 |
$7,159,320 |
$10,839,834 |
$190,430,804 |
|
2013/14 |
$118,939,952 |
$6,621,833 |
$10,272,504 |
$188,428,160 |
|
2012/13 |
$112,900,724 |
$6,184,065 |
$9,680,121 |
$183,115,455 |
|
2011/12 |
$103,254,621 |
$5,731,071 |
$9,185,778 |
$157,654,490 |
|
2010/11 |
$97,789,474 |
$5,412,843 |
$8,756,848 |
$161,092,497 |
|
2009/10 |
$90,110,768 |
$4,823,040 |
$8,133,742 |
$158,302,391 |
|
2008/09 |
$88,528,000 |
$4,774,000 |
$7,725,000 |
$151,143,000 |
|
2007/08 |
$77,968,000 |
$3,837,000 |
$7,020,000 |
$140,625,000 |