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 the Canada Federal Personal Tax Rates page for information on the Capital Gains Inclusion Rate Change.

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

Saskatchewan's Bill 157, The Income Tax Amendment Act, 2024, which was tabled on March 27, 2024, revises the rates of the non-eligible dividend tax credit for 2024 to 2026, as per the 2024 Budget.

The Federal 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
	Other Income	First $250K	Excess Over $250K	Eligible	Non-Eligible		Other Income	All Pre- Jun 25	>$250K Post- Jun 24	Eligible	Non-Eligible
first $53,463	25.50%	12.75%	17.00%	-0.72%	15.56%	first $52,057	25.50%	12.75%	17.00%	-0.72%	16.04%
over $53,463 up to $57,375	27.50%	13.75%	18.33%	2.04%	17.86%	over $52,057 up to $55,867	27.50%	13.75%	18.33%	2.04%	18.34%
over $57,375 up to $114,750	33.00%	16.50%	22.00%	9.63%	24.19%	over $55,867 up to $111,733	33.00%	16.50%	22.00%	9.63%	24.67%
over $114,750 up to $152,750	38.50%	19.25%	25.67%	17.22%	30.51%	over $111,733 up to $148,734	38.50%	19.25%	25.67%	17.22%	30.99%
over $152,750 up to $177,882	40.50%	20.25%	27.00%	19.98%	32.81%	over $148,734 up to $173,205	40.50%	20.25%	27.00%	19.98%	33.29%
over $177,882 up to $253,414	43.82%	21.91%	29.21%	24.56%	36.63%	over $173,205 up to $246,752	43.82%	21.91%	29.21%	24.56%	37.11%
over $253,414	47.50%	23.75%	31.67%	29.64%	40.86%	over $246,752	47.50%	23.75%	31.67%	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
$18,991	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	15%	$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.

Revised: November 16, 2024