Ministry of Finance

Saskatchewan Business and Consumption Taxes

Get information about Saskatchewan’s liquor consumption tax, the PST, fuel and tobacco tax programs and more.

Personal Income Taxes

Get information about Saskatchewan's personal income tax structure.

Saskatchewan Electronic Tax Service (SETS)

To assist you with filing provincial tax returns for your business, Saskatchewan Finance offers the Saskatchewan Electronic Tax Service.

Provincial Budget

Find out about the 2024-25 Budget.

First-Time Homebuyers' Tax Credit

A provincial non-refundable income tax credit of up to $1,100 for eligible taxpayers on qualified homes purchased after December 31, 2011.

Canada Pension Plan (CPP) Enhancement

Learn About the Canada Pension Plan (CPP) Enhancement and how it will impact employees and employers.

Plan for 2024-25

The plan for 2024-25 reflects the government's goals of sustaining growth and opportunities for Saskatchewan people, meeting the challenges of growth, securing a better quality of life for all Saskatchewan people and delivering responsive and responsible government.

For previous ministry plans, please visit Prior Year Plans, Reports and Guiding Documents.

Annual Reports

The Ministry of Finance's 2023-24 Annual Report presents the ministry's activities and results for the fiscal year ending March 31, 2024. It reports to the public and elected officials on public commitments made and other key accomplishments of the ministry.

Previous fiscal year annual reports can be found by visiting Prior Year Plans, Reports and Guiding Documents.

First Nations Fuel and Tobacco Tax Refund Program

Tax information on fuel and tobacco purchases for Status Indians on reserves.

Fuel Tax Programs

Information about fuel tax programs and about the taxes imposed on persons importing fuel into the province, exporting fuel, or purchasing fuel in Saskatchewan for sale or for their own use or consumption.

Government Planning and Reporting

The Office of Planning, Performance and Improvement supports planning and reporting efforts across government.

Liquor Consumption Tax

The Liquor Consumption Tax is a 10% tax on the total selling price of beer, wine and spirits.

Manufacturing & Processing Investment Tax Credit

Information on the non-refundable income tax credit designed to encourage plant and equipment investment in Saskatchewan.

Provincial Budget

Each year, the provincial government prepares a detailed budget to show the government's plan for spending and raising money.

Provincial Sales Tax

The Provincial Sales Tax is a 6% sales tax that applies to the purchase, importation or rental of certain goods and services. Businesses that sell taxable goods or services in the province are required to obtain a Provincial Sales Tax vendor's licence.

Public Accounts

Following the end of each fiscal year (March 31), the Government of Saskatchewan prepares the Public Accounts which are published in two volumes. A Compendium of Financial Statements and a Compendium of Payee Details are also compiled.

Research and Development Tax Credit

The Research and Development (R&D) Tax Credit encourages R&D activity in Saskatchewan.

Saskatchewan Electronic Tax Services (SETS)

Saskatchewan Finance is committed to providing convenient electronic service options – you can find our electronic tax services on this site.

Tobacco Tax Programs

Information about tobacco tax programs and the taxes imposed on tobacco that is imported into Saskatchewan or purchased in the province for sale or for own use or consumption.

Forms are available for download in PDF format. Please note: printed returns will not be properly micro-encoded, so cannot be paid at a bank or credit union.

Accounting Manual

Beverage Container Program Form

Business Consent Form

Corporation Capital Tax Forms

Direct Deposit Payment Request Form

Financial Administration Manual

First Nations Fuel & Tobacco Tax Forms

Frequently Asked Questions about Government Payment Authorities

Fuel Tax Forms

Insurance Premiums Tax Forms

Liquor Consumption Tax Forms

Manufacturing & Processing Incentives Forms

MIDAS Forms

Natural Account Manual

Provincial Sales Tax Forms

Quarterly and Mid-Year Financial Reports

Reciprocal Tax Agreement

Saskatchewan Electronic Tax Service (SETS) Forms

Tobacco Tax Forms

You can find all publications for this ministry in the Publications Centre.

The following acts and regulations are administered by the Ministry of Finance and are available in PDF format. The links below are provided with the consent of Office of the King's Printer pursuant to Government of Saskatchewan copyright policies. Printed copies of the legislation are also available through the Freelaw website.

To order or subscribe, please visit the Freelaw website. If you don't have Adobe Reader on your system, you can download it for free.

The Provincial Sales Tax Act

The Fuel Tax and Road Use Charge Act

The Tobacco Tax Act, 1998