Production Levy
Craft alcohol producers in Saskatchewan remit a production levy for all products sold in province. These levies are lower than standard markups if the products were to be sold through SLGA or approved distributors. The levy rates increase incrementally based on production levels to accommodate producers of all sizes.
Manufacturers are categorized into Type 1 (using 100% raw inputs) and Type 2 (using less than 100% raw inputs), with different levy rates for each category as detailed in the following tables.
Beer
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <5,000 HL* | $0.10/L | $0.17/L |
| 5,001-7,500 HL | $0.11/L | $0.21/L |
| 7,501-10,000 HL | $0.12/L | $0.24/L |
| 10,001-12,500 HL | $0.13/L | $0.26/L |
| 12,501-15,000 HL | $0.15/L | $0.30/L |
| 15,001-17,500 HL | $0.18/L | $0.35/L |
| 17,501-20,000 HL | $0.20/L | $0.40/L |
| 20,001-22,500 HL | $0.24/L | $0.48/L |
| 22,501-25,000 HL | $0.30/L | $0.60/L |
| 25,001-27,500 HL | $0.38/L | $0.76/L |
| 27,501-30,000 HL | $0.45/L | $0.90/L |
| All production greater than 30,000 HL | Markup Applies | Markup Applies |
* Minimum annual production: 50 HL
Spirits
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.35/L | $0.70/L |
| 50,001-75,000 L | $0.43/L | $0.86/L |
| 75,001-100,000 L | $0.70/L | $1.40/L |
| 100,001-125,000 L | $0.96/L | $1.92/L |
| 125,001-150,000 L | $1.63/L | $3.25/L |
| 150,001-175,000 L | $2.30/L | $4.60/L |
| 175,001-200,000 L | $2.89/L | $5.77/L |
| 200,001-225,000 L | $3.20/L | $6.40/L |
| 225,001-250,000 L | $3.50/L | $7.00/L |
| 250,001-275,000 L | $3.85/L | $7.70/L |
| 275,001-300,000 L | $4.03/L | $8.05/L |
| 300,001-325,000 L | $4.20/L | $8.40/L |
| 325,001-350,000 L | $4.38/L | $8.75/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 250 L
Wine
| New Structure (Effective Dec 1, 2020) | Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.18/L | $0.35/L |
| 50,001-75,000 L | $0.22/L | $0.43/L |
| 75,001-100,000 L | $0.33/L | $0.65/L |
| 100,001-125,000 L | $0.48/L | $0.96/L |
| 125,001-150,000 L | $0.63/L | $1.25/L |
| 150,001-175,000 L | $0.78/L | $1.55/L |
| 175,001-200,000 L | $0.93/L | $1.85/L |
| 200,001-225,000 L | $1.13/L | $2.25/L |
| 225,001-250,000 L | $1.33/L | $2.65/L |
| 250,001-275,000 L | $1.53/L | $3.05/L |
| 275,001-300,000 L | $1.68/L | $3.35/L |
| 300,001-325,000 L | $1.85/L | $3.70/L |
| 325,001-350,000 L | $2.00/L | $4.00/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 2,000 L
Refreshment Beverages
|
New Structure(Effective Dec 1, 2020) |
Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.16/L | $0.31/L |
| 50,001-75,000 L | $0.19/L | $0.38/L |
| 75,001-100,000 L | $0.33/L | $0.65/L |
| 100,001-125,000 L | $0.43/L | $0.85/L |
| 125,001-150,000 L | $0.64/L | $1.27/L |
| 150,001-175,000 L | $0.73/L | $1.45/L |
| 175,001-200,000 L | $0.90/L | $1.80/L |
| 200,001-225,000 L | $1.00/L | $2.00/L |
| 225,001-250,000 L | $1.13/L | $2.25/L |
| 250,001-275,000 L | $1.25/L | $2.50/L |
| 275,001-300,000 L | $1.38/L | $2.75/L |
| 300,001-325,000 L | $1.48/L | $2.95/L |
| 325,001-350,000 L | $1.53/L | $3.05/L |
| All production greater than 350,000 L | Markup Applies | Markup Applies |
* Minimum annual production: 2,000 L
Cider
|
New Structure(Effective Dec 1, 2020) |
Type 1 - Rates | Type 2 - Rates |
| Limit | Production Levy | Production Levy |
| <50,000 L* | $0.10/L | $0.20/L |
| 50,001-75,000 L | $0.14/L | $0.28/L |
| 75,001-100,000 L | $0.20/L | $0.40/L |
| 100,001-125,000 L | $0.33/L | $0.65/L |
| 125,001-150,000 L | $0.50/L | $1.00/L |
| 150,001-175,000 L | $0.63/L | $1.25/L |
| 175,001-200,000 L | $0.73/L | $1.45/L |
| 200,001-225,000 L | $0.83/L | $1.65/L |
| 225,001-250,000 L | $0.90/L | $1.80/L |
| 250,001-275,000 L | $0.98/L | $1.95/L |
| 275,001-300,000 L | $1.03/L | $2.05/L |
| 300,001-325,000 L | $1.08/L | $2.15/L |
| 325,001-350,000 L | $1.13/L | $2.25/L |
*Minimum annual production: 2,000 L