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Do barbers in Saskatchewan charge PST on haircuts?

No. Saskatchewan barbers charge no PST on haircuts, but retail products take 6% PST plus 5% GST. Here is the PST-36 rule, the $30,000 GST test and the BarberFlow setup.

ARAleem Rehmtulla9 min read
Barber clippers, scissors, a comb and jars of pomade laid out on a slate tray on a wooden counter

No — Saskatchewan barbers do not charge PST on haircuts, because the province lists hair cutting, trimming and styling as personal services outside its 6% PST. The pomade, shampoo and razors sold at the same counter are taxable goods and do take 6% PST. The 5% federal GST applies to the cut and the product alike once the shop passes $30,000 in revenue or registers early. This post covers the PST-36 rule, a Saskatoon receipt, which PST number a shop gets, the GST test, tips, chair renters and the BarberFlow setup.

Is there PST on haircuts in Saskatchewan?

No. The Ministry of Finance's Information Bulletin PST-36, Personal Services (revised January 2022) states that charges for personal services are not subject to tax, naming hair cutting, trimming or styling and hair treatment. The same bulletin requires PST on the retail selling price of goods such as personal care products. The split is service versus goods, not barber versus retailer.

What the client pays forPST (6%)GST (5%, once registered)
Haircut, trim or styling (named in PST-36)NoYes
Hair treatment (named in PST-36)NoYes
Shave (not named, but PST-36 says its list is not exhaustive)NoYes
Pomade, shampoo or beard oil taken homeYesYes
Razor, comb or brush sold at the tillYesYes
Product used on the client during the cutNo — the shop pays PST when it buys itPart of the service price
How Saskatchewan's PST and the federal GST land on a barbershop's sales.

What a Saskatoon receipt looks like

A Saskatoon client books a $40 cut and walks out with a $24 bottle of beard oil. The shop is GST-registered.

LineSubtotalGST (5%)PST (6%)Total
Haircut$40.00$2.00—$42.00
Beard oil$24.00$1.20$1.44$26.64
Total$64.00$3.20$1.44$68.64

Both taxes are worked out on the $24 price, not on each other — Bulletin PST-5 (revised July 2025) says PST applies to the selling price before GST. It also requires PST to appear as a separate amount on every receipt. A single 11% line is allowed only if the receipt spells out that it is 6% PST plus 5% GST.

Which PST number does a Saskatchewan shop need?

Exempt haircuts do not exempt the shop from registering. PST-5 says all businesses operating or making retail sales in Saskatchewan must be registered with a PST number, and the Ministry decides which kind from your application. PST-36 notes that most personal service providers receive a Registered Consumer Permit; those with a significant amount of retail sales receive a Vendor's Licence.

Account typeRegistered Consumer PermitVendor's Licence
Typical shopMostly services, minimal retailSignificant retail shelf
Buying retail stockPay 6% PST to the supplier — the permit cannot buy tax-exemptBuy resale stock PST-free by quoting the licence number
Selling productCharge 6% PST to the clientCharge 6% PST to the client
What goes on the returnPST collected minus PST already paid on the retail items soldAll PST collected, plus PST self-assessed on stock pulled for use in the chair
The two PST account types under Bulletins PST-5 and PST-36.

When does a Saskatchewan barber have to charge GST?

Saskatchewan has no say over GST — it is federal, and the CRA's page on when to register for and start charging the GST/HST sets one rule for every province. A shop stays a small supplier until its worldwide taxable revenue passes $30,000 over any four consecutive calendar quarters. Pass it inside a single quarter and GST applies from the sale that crossed the line; pass it across four quarters and small-supplier status ends at the end of the month after the quarter you crossed in. Either way the CRA gives 29 days from the effective date to register, and a new Regina shop doing $2,600 a month crosses in its twelfth month.

What counts toward the $30,000 in Saskatchewan?

  • Haircuts, trims and shaves — yes. They are PST-exempt, not GST-exempt, so every cut counts.
  • Retail product — yes, at the pre-tax selling price.
  • Rent from chair renters — yes. Leasing commercial space is a taxable supply under GST/HST Memorandum 19-4-1, so a Saskatoon shop collecting $800 a month from each of two renters adds $19,200 a year to its count.
  • Tips the client chooses to leave — no.
  • A chair renter's own haircut revenue — no. It counts toward their threshold, not yours.

Are tips taxed in Saskatchewan?

Not when the client picks the amount. A tip left by choice is not subject to GST, according to the CRA's page on GST/HST in special cases, while a mandatory or suggested service charge added to the bill is taxable. Neither PST-36 nor PST-5 mentions tips, and the haircut itself sits outside PST, so the CRA's GST rule is the one that matters.

Chair renters handle their own GST and PST

A renter who pays a fixed fee, brings their own tools and books their own clients is normally self-employed, per the CRA's barbers and hairdressers guidance. They run their own $30,000 GST test and, as a business operating in Saskatchewan, need their own PST number whether or not they sell product. The same CRA page makes you, the shop owner, liable for both shares of the renter's EI premiums — see whether you pay EI for a chair renter. The rent they pay you is your revenue, and once registered you add 5% GST to each rent invoice.


How to configure GST and PST in BarberFlow

There is no Saskatchewan template yet, but the British Columbia one has the exact shape Saskatchewan needs: GST on everything, a provincial line on products only. Pick it, drop the PST rate to 6%, and Accounting records the GST and PST amounts on every payment, with a per-sale tax breakdown in the payments export.

Turn on 5% GST + 6% PST for a Saskatchewan location

  1. 1
    Open Settings

    Click Settings in the top bar, then Locations in the settings sidebar.

  2. 2
    Edit the location's taxes

    Open your Saskatchewan location, switch to its Settings tab and click Edit under Taxes. Each location holds its own tax configuration.

  3. 3
    Pick the British Columbia template

    Under Regional templates, choose British Columbia. That adds GST at 5% on Services + products and PST on Products only.

  4. 4
    Set PST to 6%

    Change the PST rate from 7 to 6 and leave it on Products only. The template selection switches to Custom once the rate changes, which is expected.

  5. 5
    Choose where each tax shows

    Leave Included in prices off on both lines so GST and PST are added on top of the menu price at checkout, each as its own line. Turning it on back-solves that tax out of the listed price instead.

  6. 6
    Save

    Click Save in the tax settings dialog. Services ring up with 5% GST and no PST, products with 5% GST plus 6% PST, each on its own line.

  7. 7
    Add your GST/HST number

    Under Settings → Company Settings, enter your CRA business number in GST/HST Number so it is on file with your company details.

Accounting

See how BarberFlow tracks GST and PST by location

Per-location rates, provincial tax on products only, and every tax line recorded on each payment in Accounting.

The five mistakes Saskatchewan shops make most

  1. Running 11% on every line. A POS set to a combined rate taxes the haircut with PST it does not owe. PST belongs on product lines only.
  2. Skipping PST registration because cuts are exempt. PST-5 requires a PST number for every business operating in the province, retail or not.
  3. Buying stock PST-free on a Registered Consumer Permit. Only a Vendor's Licence lets you buy resale goods without paying PST. The permit cannot.
  4. Pulling licence-exempt stock into the chair untaxed. A vendor that uses PST-free retail product on clients has to self-assess PST on it.
  5. Leaving cuts out of the GST count. PST-exempt is not GST-exempt. Every haircut counts toward the $30,000.

Frequently asked questions

Do barbers in Saskatchewan charge PST on haircuts?

No. Saskatchewan Bulletin PST-36 lists hair cutting, trimming or styling as a personal service that is not subject to PST. A GST-registered barber still charges 5% GST on the cut.

Is there PST on hair products sold in a Saskatchewan barbershop?

Yes. Retail goods such as pomade, shampoo, beard oil and razors take 6% Saskatchewan PST on the selling price, plus 5% GST once the shop is registered for GST.

Does a Saskatchewan barbershop need a PST number if haircuts are exempt?

Yes. Bulletin PST-5 requires every business operating in Saskatchewan to hold a PST number, apart from home-based small traders. Most personal service providers receive a Registered Consumer Permit; shops with significant retail sales receive a Vendor's Licence.

What is the GST threshold for a barber in Saskatoon or Regina?

$30,000 in worldwide taxable revenue over any four consecutive calendar quarters, the same federal rule as every province. Haircuts, product sales and chair rent collected all count; voluntary tips do not.

Do chair renters in Saskatchewan need their own GST and PST numbers?

Yes. A self-employed chair renter has their own $30,000 GST threshold and, as a business operating in Saskatchewan, needs their own PST number whether or not they sell product. The shop's registrations do not cover them, but the shop owner still pays both shares of the renter's EI premiums.

Quick checklist

  • Register for a PST number through Saskatchewan eTax Services as soon as the shop is operating.
  • Charge 6% PST on retail products only, shown as its own line — never on cuts, trims, styling or hair treatment.
  • Track taxable revenue, haircuts included, across every rolling four-quarter window against the $30,000 GST line.
  • Register for GST within 29 days of your effective date, or earlier if input tax credits justify it.
  • Leave client-chosen tips untaxed and add GST to any service charge you put on the bill.
  • Add 5% GST to chair rent once registered, and pay both shares of EI for each renter — their GST and PST are their own.
  • Start from the British Columbia template under Settings → Locations in BarberFlow and set PST to 6%.

Running a shop in Winnipeg instead? The Manitoba RST guide covers the 2021 change that took haircuts out of RST. The BC PST guide shows the same split at 7%, the Alberta GST guide the one-tax version, and the Ontario HST guide the harmonized 13% line. Renting a chair? See the self-employed barber tax write-offs guide, or compare sales tax on haircuts in every province.

Sources
  1. Information Bulletin PST-36 — Personal Services (revised January 2022) — Saskatchewan Ministry of Finance
  2. Information Bulletin PST-5 — Registration and Reporting Requirements (revised July 2025) — Saskatchewan Ministry of Finance
  3. Provincial Sales Tax (PST) number application — Government of Saskatchewan
  4. When to register for and start charging the GST/HST — Canada Revenue Agency
  5. GST/HST in special cases — tips and gratuities — Canada Revenue Agency
  6. GST/HST Memorandum 19-4-1 — Commercial Real Property: Sales and Rentals — Canada Revenue Agency
  7. Barbers and hairdressers — special situations — Canada Revenue Agency
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Aleem RehmtullaEngineering @ BarberFlow

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