The Government of Saskatchewan’s taxation regime is designed to provide the financial resources to meet the Province’s responsibilities in funding public services such as health care and education. The Province’s financial resources do not come solely from taxation but tax revenue annually makes up a significant portion of the Province’s own-source revenue.

The Province’s taxation regime is continually reviewed to ensure that it is meeting Saskatchewan’s revenue requirements within the following principles: fairness, competitiveness, simplicity and sustainability.

While the primary purpose of taxation is to raise sufficient revenue to fund public services, governments also attain some of their social and economic goals by reducing taxes through various tax credits and other initiatives (these measures are commonly called "tax expenditures").