Saskatchewan -> Tax Rates -> 2014 and 2015 Marginal Tax Rates -> Saskatchewan Personal Income Tax Rates
Saskatchewan 2014 and 2015 Personal Marginal Income Tax Rates
The Saskatchewan and Federal tax brackets and personal amounts were increased for 2015 by an indexation factor of 1.017. Saskatchewan uses the Federal indexation factor. The indexation factors, bracket thresholds and personal amounts for 2015 have been confirmed to Canada Revenue Agency amounts.
Please read the article Understanding the Tables of Personal Income Tax Rates.
Saskatchewan Personal Income Tax Brackets and Tax Rates |
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| 2015 Taxable Income | 2015 Tax Rates | 2014 Taxable Income | 2014 Tax Rates | ||||||
| first $44,028 | 11% | first $43,292 | 11% | ||||||
| over $44,028 up to $125,795 | 13% | over $43,292 up to $123,692 | 13% | ||||||
| over $125,795 | 15% | over $123,692 | 15% | ||||||
Combined Federal & Saskatchewan Tax Brackets and Tax Rates |
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| 2015 Taxable Income | 2015 Marginal Tax Rates | 2014 Taxable Income | 2014 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $44,028 | 26% | 13.0% | -0.03% | 13.67% | first $43,292 | 26% | 13.0% | -0.03% | 13.67% |
| over $44,028 up to $44,701 | 28% | 14.0% | 2.73% | 16.03% | over $43,292 up to $43,953 | 28% | 14.0% | 2.73% | 16.03% |
| over $44,701 up to $89,401 | 35% | 17.5% | 12.39% | 24.29% | over $43,953 up to $87,907 | 35% | 17.5% | 12.39% | 24.29% |
| over $89,401 up to $125,795 | 39% | 19.5% | 17.91% | 29.01% | over $87,907 up to $123,692 | 39% | 19.5% | 17.91% | 29.01% |
| over $125,795 up to $138,586 | 41% | 20.5% | 20.67% | 31.37% | over $123,692 up to $136,270 | 41% | 20.5% | 20.67% | 31.37% |
| over $138,586 | 44% | 22.0% | 24.81% | 34.91% | over $136,270 | 44% | 22.0% | 24.81% | 34.91% |
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up amount). |
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Saskatchewan Basic Personal Amount |
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| 2015 | Tax Rate | 2014 | Tax Rate | ||||||
| $15,639 | 11% | $15,378 | 11% | ||||||
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Federal Basic Personal Amount |
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| 2015 | Tax Rate | 2014 | Tax Rate | ||||||
| $11,327 | 15% | $11,138 | 15% | ||||||
Revised: October 26, 2023