Saskatchewan Sales Tax (GST & PST): 2025 Compliance Guide

Selling to buyers in Saskatchewan? Then it’s vital to understand how to register for, collect, and remit the province’s dual sales tax. Saskatchewan is one of four Canadian provinces that requires sellers charge not just Canada’s nationwide Goods and Services Tax (GST) but also a Provincial Sales Tax (PST). And that means all sellers into the province, even if you aren’t based in Saskatchewan, or even in Canada, must charge this tax.

This indirect tax obligation can sneak up on small and medium-sized businesses, especially if they sell SaaS or digital goods, where buyers can reside anywhere in the world. Smaller businesses often carry more tax risk than larger ones, who have whole tax divisions to deal with cross-border tax. Failing to comply can lead to hefty fines and penalties–even if you weren’t aware of your tax liability in the first place.

Here’s what you need to know about Saskatchewan’s tricky dual tax system and how you can automate your cross-border tax compliance to avoid costly risk.

Saskatchewan Sales Tax: Quick Overview

Saskatchewan charges 11% sales tax: a combined 6% provincial PST + 5% federal GST. Both taxes apply to SaaS and digital products unless exempt. Any company selling taxable goods or digital services to Saskatchewan customers must collect these taxes, regardless of business location.

For example, you sell a SaaS subscription to a buyer in Saskatchewan for $100. You’d charge the province’s combined 11% tax. That’s $11 CAD in tax ($5 CAD  in GST plus $6 CAD in PST.)

Saskatchewan’s Dual Tax System (GST & PST)

What is PST and GST?

Saskatchewan’s provincial sales tax (PST) is an indirect tax charged by the seller to the buyer at the point of sale. It applies to retail sales of tangible goods, some services, including software as a service and digital goods. It is levied in Saskatchewan only, and managed by Saskatchewan eTax Services (SETS). 

GST is Canada’s national retail tax. It applies to both goods and services across Canada. It is managed by Canada’s national Canada Revenue Agency (CRA).

Unlike other Canadian indirect taxes, GST and PST are not “harmonized.” This means that sellers who collect these taxes must file and remit each portion of the collected tax to the respective agencies. I.e. It isn’t permissible to remit all 11% of tax collected on a sale just to the CRA or just to Saskatchewan eTax Services. 

The main difference in these two taxes is how they are charged. Much like US sales tax, Saskatchewan’s PST is only charged at the final B2C point of sale to the customer. But Canada’s nationwide GST is charged on most sales, whether they are a B2B sale of supplies or a B2C sale. 

What is Taxable in Saskatchewan? 

Most goods and services are taxable in Saskatchewan under both the PST and GST systems. Items taxable under both systems include: 

• Packaged software
• SaaS subscriptions
• Digital products
• Cloud services
• Tangible goods
• Telecom services
• Restaurant meals
• Repair services 

Unlike some provinces, Saskatchewan taxes most software-related services including SaaS, PaaS, IaaS, and downloadable software for both B2B and B2C transactions.

Not all items are taxable in Saskatchewan. Typical exemptions include:

• Basic groceries
• Prescription drugs  
• Books and educational materials
• Children's clothing
• First Nations purchases on reserves
• Items for resale

Note that some items may be zero-rated for GST purposes but still subject to PST, creating different tax treatments between the federal and provincial systems. Software and digital service providers should be particularly aware that Saskatchewan takes a broad approach to taxing technology services compared to other Canadian provinces.

Who Needs to Register for Saskatchewan PST?

Businesses based in or selling to customers in Saskatchewan are generally required to register for PST. This includes:

• Business with physical presence in Saskatchewan – An office, employees or contractors, inventory, etc.
• Nonresidents selling physical goods - Any business who sells physical goods for use in Saskatchewan must register and collect PST from the first sale.
• SaaS/digital vendors selling into Saskatchewan - Even if they have no physical presence, SaaS or digital goods vendors must register for and collect Saskatchewan PST from the first sale.

Read more about who must register for Canadian GST.

Saskatchewan Sales Tax Rates & Key Rules

Note: The combined rate for most SaaS and digital sales is 11%.

Example Calculations 

Saskatchewan applies federal GST (5%) and provincial PST (6%) on most goods, software, and services. Both taxes are calculated separately and added to the sale price.

Sample calculation for a $100 B2B SaaS subscription:

• Base price: $100.00
• Decide whether to apply GST (5%): Either 5% OR no GST if the seller can provide a valid GST ID*
• Apply PST (6%): $100 × 0.06 = $6.00
• Total charge with tax: $106.00

*If the buyer does not provide a valid GST ID, then the B2B charge is also taxable at the country-wide level and you’d be required to also charge the 5% Canada GST Rate. In that scenario, the total tax would be $111.00.

Main exemptions:

• Basic groceries
• Prescription drugs
• Books and children's clothing
• First Nations on-reserve purchases

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Quick tips:

• If the buyer is a business and provides a valid GST ID, then the reverse charge mechanism applies. Issue a “reverse charge” invoice to the buyer, who then takes the onus of the tax on themselves
• Even when the reverse charge mechanism applies, seller still needs to charge PST
• Both taxes apply to most SaaS and digital products
• Calculate each tax separately on the base price
• Businesses making taxable sales to Saskatchewan customers must collect both taxes regardless of location
• Register for Canadian GST/HST federally and Saskatchewan PST provincially

Registration & Compliance Steps

Registering for GST with the CRA

Note that SaaS and digital goods sellers not based in Canada are required to register under the simplified GST/Harmonized Sales Tax (HST) registration for digital economy businesses. 

Sphere automates both Canadian GST and Saskatchewan PST registration! Schedule a demo with Sphere today.

To register your business to collect Canadian GST: 

1. Register for a Business Number (BN) with the CRA
2. Once you’ve obtained your BN, register for GST at Business Registration Online (BRO) portal. You’ll be walked through a registration process and asked to provide the following:
   
   1. Company identifying info
   2. Date of first sale into Canada
   3. Business type
3. You’ll typically receive your GST registration within a few business days

Learn more about registering in Canada with our blog post.

How to Register for Saskatchewan PST

To register for Saskatchewan PST you must already be registered for Canada's nationwide GST/HST. From there:

1. Gather company details, including:
   
   1. Canadian Business Number (BN) or other tax ID number
   2. Company identifying info
   3. Date of first sale into Canada
   4. Business type
2. Submit a “New Business Registration” by following the steps online via Saskatchewan eTax Services (SETS)

Note that no local Saskatchewan representative is required to register for PST.

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B2B vs. B2C: Charging Tax Correctly in Saskatchewan

When to change the 6% Saskatchewan PST, when to charge the 5% Canadian GST, and when to charge both can be tricky for people who sell physical products. 

For SaaS and digital goods sellers, though, tax is a little simpler. In most cases, you’ll simply charge both taxes, for a combined 11% tax rate is selling a SaaS or digital product. Unlike some other provinces, Saskatchewan does not have an exemption for B2B software sales.

Calculating, Collecting & Filing Saskatchewan Sales Tax

How to Collect Sales Tax from Saskatchewan Buyers

Here’s how to ensure you’re collecting the province’s dual sales tax correctly from your Saskatchewan customers:

1. Determine the taxability of your product or service. Is it exempt? Then don’t charge sales tax.
2. If the product is taxable, apply both the 5% GST and the 6% PST to the product’s final price.
3. On your invoice, show how much was charged for each tax separately. Also note any exemptions or reduced rates. It’s necessary to document your tax treatment of each item sold in case of a future audit.

Filing and Remitting Sales Tax in Saskatchewan

Once you’ve collected the tax, you must determine how much PST and GST you’ve collected, and then remit the funds to the respective tax authorities. PST goes to SETS and GST goes to the CRA.

Filing GST Returns with the CRA

You’ll file monthly, quarterly, or annually. The higher your business’s revenue, the more often you’ll be required to file. Remit tax collected at the same time as filing.

Filing PST Returns with SETS

When you receive your PST number from SETS, you’ll be instructed to file monthly, quarterly, or annually. You’ll be required to file more often depending on the amount of tax your business collects.

Penalties and Interest

Be sure to file tax returns and remit all sales tax collected on time. Saskatchewan PST penalties include a $50 late filing fee, 10% late payment penalty (with no maximum cap), $500 for failing to produce records, and $100 for incorrect or incomplete returns.

Confidently Manage Saskatchewan Sales Tax with Sphere

Saskatchewan's dual tax system represents just one piece of Canada's complex indirect tax landscape. Most SaaS teams lack the time and resources to stay current with evolving tax rules across Saskatchewan, Manitoba, Ontario, Quebec, British Columbia, and other provinces—each with their own tax rates, exemptions, and compliance requirements.

Sphere automates tax compliance across all of Canada, handling registration, calculation, filing, and remittance so your team can stay compliant, avoid costly penalties, and focus on what matters most: growing your business.