Saskatchewan Tax Rates

Saskatchewan

2025 Tax Rates

Personal Income Tax — Combined Federal + Provincial

Top marginal rates — 2025

Other income 47.5%Capital gains 23.75%Elig. dividends 29.64%Non-elig. dividends 41.34%

Income Range	Other Income	Capital Gains	Eligible Dividends	Non-Elig. Dividends
Up to $53,463	25%	12.5%	-1.41%	15.47%
$53,463 – $57,375	27%	13.5%	1.35%	17.77%
$57,375 – $114,750	33%	16.5%	9.63%	24.67%
$114,750 – $152,750	38.5%	19.25%	17.22%	30.99%
$152,750 – $177,882	40.5%	20.25%	19.98%	33.29%
$177,882 – $253,414	43.81%	21.91%	24.55%	37.1%
Over $253,414	47.5%	23.75%	29.64%	41.34%

Corporate Income Tax

General Rate27%Combined fed + prov

Small Business Rate10%CCPC active business income

Business Limit$600,000SB rate applies up to this limit

Integrated Rates — Corporate + Personal

Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.

Route	Corp Rate	Top Personal Rate	Combined Integrated Rate	vs. Salary
Salary / DirectBaseline	—	47.5%	47.5%	—
Corp (General) → Eligible DividendPublic company or CCPC above limit	27%	29.64%	48.64%	+1.14%
Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit	10%	41.34%	47.21%	−0.29%

All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Saskatchewan provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.