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Saskatchewan 2025 and 2024 Tax Rates & Tax Brackets

The Federal and Saskatchewan tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.027 (2.7% 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 2025 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.

TaxTips.ca - Saskatchewan Tax Rates
2025 Taxable Income 2025 Tax Rates 2024 Taxable Income 2024 Tax Rates
first $53,463 10.50% first $52,057 10.50%
over $53,463 up to $152,750 12.50% over $52,057 up to $148,734 12.50%
over $152,750 14.50% over $148,734 14.50%

 

TaxTips.ca - Combined Federal & Saskatchewan Tax Brackets and Tax Rates
2025 Taxable Income (1) SK 2025 Marginal Tax Rates 2024 Taxable Income (1) SK 2024 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $53,463 25.00% 12.50% -1.41% 15.47% first $52,057 25.50% 12.75% -0.72% 16.04%
over $53,463 up to $57,375 27.00% 13.50% 1.35% 17.77% over $52,057 up to $55,867 27.50% 13.75% 2.04% 18.34%
over $57,375 up to $114,750 33.00% 16.50% 9.63% 24.67% over $55,867 up to $111,733 33.00% 16.50% 9.63% 24.67%
over $114,750 up to $152,750 38.50% 19.25% 17.22% 30.99% over $111,733 up to $148,734 38.50% 19.25% 17.22% 30.99%
over $152,750 up to $177,882 40.50% 20.25% 19.98% 33.29% over $148,734 up to $173,205 40.50% 20.25% 19.98% 33.29%
over $177,882 up to $253,414 43.81% 21.91% 24.55% 37.10% over $173,205 up to $246,752 43.82% 21.91% 24.56% 37.11%
over $253,414 47.50% 23.75% 29.64% 41.34% over $246,752 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.

 

TaxTips.ca
Saskatchewan Basic Personal Amount
2025 Personal Amount 2025 Tax Rate 2024 Personal Amount 2024 Tax Rate
$19,491 10.5% $18,491 10.5%

 

Federal Basic Personal Amount
2025 Personal Amount (1)
Minimum / Maximum
2025 Tax Rate 2024 Personal Amount (1)
Minimum / Maximum
2024 Tax Rate
$14,538 $16,129 14.5% $14,156 $15,705 15%

(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: September 28, 2025