Tobacco Tax

The Tobacco Tax Act, 1998  imposes a tax on manufacturers, purchasers and importers of tobacco products in Saskatchewan.

Tobacco suppliers including manufacturers of tobacco in Saskatchewan, importers of tobacco for commercial purposes and wholesalers of tobacco to retailers must be licensed to collect and remit tax. Retailers are also required to obtain a licence to operate in Saskatchewan. Effective 12:01 a.m., March 24, 2022, the tax rate for cigarettes and cigarette sticks is 29 cents per stick. Smokeless tobacco and other tobacco (including raw leaf) is 35 cents per gram. Tax on heated tobacco products is 21.8 cents per unit (stick, capsule or cartridge).

Cigars continue to be taxed at 100% of the taxable value of a cigar. A minimum tax of 35 cents per cigar and a maximum tax of $5 per cigar is applied.

Licensed tobacco suppliers must file a monthly tobacco tax return by the 20th of the month following the reporting period.

Tobacco Tax Bulletins and Notices

Learn more about how the Tobacco Tax is applied to purchases and imports of tobacco.

Allow a Taxpayer Representative Access to your Tax Information

Obtain and complete a business consent form to allow a taxpayer representative access to your account information.

Request a Tobacco Tax Refund on Stolen Tobacco

Licensed suppliers and retailers may claim a credit/refund of tax paid on tobacco stolen from a wholesale or retail outlet by providing:

• copies of the actual invoices relating to the stolen tobacco;
• police file number (in the absence of a police file number, an affidavit including a report on the details and quantities of tobacco stolen may suffice); and
• a copy of the insurer's report or letter that establishes that the insurer has accepted liability for the stolen product.

Submit refund claims to SaskTaxInfo@gov.sk.ca or by mail to:

Ministry of Finance
Revenue Division
P.O. Box 200
Regina, SK S4P 2Z6