The Federal and Saskatchewan tax brackets and personal tax credit amounts are increased for 2026 by an indexation factor of 1.02 (2% increase).
Saskatchewan uses the federal indexation factor.
See Indexation of the Personal Income Tax System for how the indexation factors are calculated.
Saskatchewan's December 2024 Affordability Measures increased the basic personal amount and other tax credits for 2025, and cancelled the changes to the non-eligible dividend tax credit for 2025 and subsequent years.
The Federal and Saskatchewan indexation factors, tax brackets and tax rates for 2026 have been confirmed to Canada Revenue Agency information.
Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators, or to calculate your own marginal tax rate.
| TaxTips.ca - Saskatchewan Tax Rates | |||||||||
| 2026 Taxable Income | 2026 Tax Rates | 2025 Taxable Income | 2025 Tax Rates | ||||||
| first $54,532 | 10.50% | first $53,463 | 10.50% | ||||||
| over $54,532 up to $155,805 | 12.50% | over $53,463 up to $152,750 | 12.50% | ||||||
| over $155,805 | 14.50% | over $152,750 | 14.50% | ||||||
| TaxTips.ca - Combined Federal & Saskatchewan Tax Brackets and Tax Rates | |||||||||
| 2026 Taxable Income (1) | SK 2026 Marginal Tax Rates | 2025 Taxable Income (1) | SK 2025 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $54,532 | 24.50% | 12.25% | -2.10% | 14.89% | first $53,463 | 25.00% | 12.50% | -1.41% | 15.47% |
| over $54,532 up to $58,523 | 26.50% | 13.25% | 0.66% | 17.19% | over $53,463 up to $57,375 | 27.00% | 13.50% | 1.35% | 17.77% |
| over $58,523 up to $117,045 | 33.00% | 16.50% | 9.63% | 24.67% | over $57,375 up to $114,750 | 33.00% | 16.50% | 9.63% | 24.67% |
| over $117,045 up to $155,805 | 38.50% | 19.25% | 17.22% | 30.99% | over $114,750 up to $152,750 | 38.50% | 19.25% | 17.22% | 30.99% |
| over $155,805 up to $181,440 | 40.50% | 20.25% | 19.98% | 33.29% | over $152,750 up to $177,882 | 40.50% | 20.25% | 19.98% | 33.29% |
| over $181,440 up to $258,482 | 43.79% | 21.90% | 24.52% | 37.07% | over $177,882 up to $253,414 | 43.81% | 21.91% | 24.55% | 37.10% |
| over $258,482 | 47.50% | 23.75% | 29.64% | 41.34% | over $253,414 | 47.50% | 23.75% | 29.64% | 41.34% |
|
Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%. For more information see Saskatchewan dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd. |
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TaxTips.ca Saskatchewan Basic Personal Amount |
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| 2026 Personal Amount | 2026 Tax Rate | 2025 Personal Amount | 2025 Tax Rate | ||||||
| $20,381 | 10.5% | $19,491 | 10.5% | ||||||
| Federal Basic Personal Amount | |||||||||
| 2026
Personal Amount (1) Minimum / Maximum |
2026 Tax Rate | 2025
Personal Amount (1) Minimum / Maximum |
2025 Tax Rate | ||||||
| $14,829 | $16,452 | 14.0% | $14,538 | $16,129 | 14.5% | ||||
(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.
Copyright © 2002 Boat Harbour Investments Ltd.
Revised: November 22, 2025