Government of Saskatchewan
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          Friday, July 14, 2017
Minister of Finance

The Tobacco Tax Act, 1998 imposes a tax on tobacco products purchased in Saskatchewan or imported into the Province for consumption.

The Revenue Division has prepared bulletins to help explain how Tobacco Tax applies in specific situations.

Download and print Tobacco Tax forms.

An Act respecting Taxes on Tobacco.
Find the answers here.

The Tobacco Tax Act, 1998 imposes a tax on tobacco products purchased in Saskatchewan or imported into the Province for consumption.


Authority

Collected under the authority of The Tobacco Tax Act, 1998.

Basis

Imposes a direct tax on all tobacco products consumed in Saskatchewan.

Rates



Date of Tax Change 

Cigarettes $
(per pkg.
of 25)

Tobacco
$
(per 25
grams)

 




Cigars 

March 22/17 6.75 6.75    100% of taxable value to $5.00 max, minimum of 35¢ per cigar
March 21/13

6.25

6.25

  100% of taxable value to $5.00 max, minimum of 35¢ per cigar
March 25/10

5.25

5.25

  100% of taxable value to $5.00 max, minimum of 35¢ per cigar  
October 28/06 

4.575

4.575

 

95% of taxable value to $5.00 max,
minimum of 35¢ per cigar

April 1/04

4.375

4.375

 

95% of taxable value to $5.00 max,
minimum of 35¢ per cigar

March 28/02

4.00

4.00

 

95% of retail selling price to $5.00 max, minimum of 35¢ per cigar

March 30/00

2.15

1.925

 

95% of retail selling price to $2.50 max, minimum of 35¢ per cigar

March 27/99

2.15

1.425

  95% of retail selling price to $2.50 max 

March 21/97

2.10

1.375

 

95% of retail selling price to $2.50 max

Revenue

Year

Revenue

1995/96

$114,180,000

1996/97

$116,869,000

1997/98

$123,631,000

1998/99

$122,680,000

1999/00

$123,866,000

2000/01

$122,012,000

2001/02

$120,049,000

2002/03

$158,472,000

2003/04

$176,747,000

2004/05

$187,029,000

2005/06

$171,107,000

2006/07

$190,334,000

2007/08

$190,412,000

2008/09

$199,072,000

2009/10

$196,868,097

2010/11

$237,507,244

2011/12

$242,852,691

2012/13

$253,353,451

2013/14

 $276,234,250

2014/15

 $260,695,758

2015/16    

$263,685,686

2016/17 (Budget)

 $261,300,000

Related Links

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



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