Image of the City of Regina

Minimum Tax

Under the provincial legislation, Saskatchewan municipalities can adopt a minimum tax as one of their tax policies. This allows municipalities to establish a minimum amount of tax with respect to any property.

Minimum tax can only be applied to municipal taxes.

Under a minimum tax system, the municipal property tax calculation would be:

Municipal Taxes =

(Taxable Assessment × Municipal Mill Rate × Mill Rate Factor)


1,000

If the above calculation is lower than the minimum tax, the minimum tax amount would be applied to the property. If the calculation is higher than the minimum tax, the calculated amount would be applied to the property.