Updated Checked by the Tax-Services.ca editorial team How we check
In Manitoba you pay 12% on most things you buy: 5% GST plus 7% provincial retail sales tax. On a $1,000 purchase that’s $50 of GST and $70 of RST, so you hand over $1,120.
Is there a GST exemption here?
People search for one. No province gets its own GST break, though, and that includes this one. GST is a federal tax, and it applies at 5% in Manitoba the same as in Alberta. What changes from place to place is the second tax added on top.
Some things are taxed at zero. The CRA says basic groceries are zero-rated in every province and territory, so a bag of flour doesn’t carry GST. Whether a specific item counts as a basic grocery is a question for the CRA’s product lists, and we haven’t tried to sort that out here. The CRA’s page on how to charge and collect the GST/HST even uses Manitoba as an example of GST at 5% plus a separate 7% PST.
How do the two taxes stack up?
Manitoba’s finance department says the retail sales tax is worked out on the selling price, before GST is added. That means the two taxes don’t compound. You don’t pay RST on the GST.
| Tax | Rate | Charged on |
|---|---|---|
| GST (federal) | 5% | Selling price |
| RST (Manitoba) | 7% | Selling price, before GST |
| Combined | 12% | Selling price |
Manitoba’s retail sales tax page lists the 7% rate today. We haven’t checked it against the most recent provincial budget, so glance at the page before you build a price list around it.
What does a $500 or $1,000 sale come to?
On $500, the GST is $25.00 and the RST is $35.00. The total is $560.00. On $1,000 it’s $50.00 and $70.00, so $1,120.00. Those numbers come straight from the GST and PST calculator with Manitoba selected.
Now a bigger one. A family in Winnipeg buys a washer and dryer for $2,400 before tax. GST is $120, RST is $168, and the total is $2,688. The same $2,400 in Alberta would come to $2,520, so Manitoba adds $168 on top. That’s the kind of purchase where the tax is worth a second look, even if a few bucks on a coffee never is.
Going the other way is just as common. You’re holding a $1,120 receipt and want the price before tax. Divide by 1.12 and you land on $1,000. The reverse tax calculator does that step for you, and it’s the one to reach for when a supplier’s invoice shows only the total.
What should a business owner watch?
Sell in Manitoba and you’ve got two tax accounts. GST goes through the CRA. RST goes through the province. They have different rules, different returns and separate registrations, so getting one right doesn’t cover the other.
The CRA says most businesses are small suppliers if their taxable sales don’t pass $30,000 across four consecutive calendar quarters. A small supplier doesn’t have to register for GST, though it can choose to. If a single quarter goes past $30,000, you register right away and start charging from that sale. Manitoba’s own registration rules for RST aren’t covered on the page we read, so check with the province.
There’s a catch to staying small. You can’t claim input tax credits on what you buy unless you register. That’s a real reason some small sellers sign up anyway.
Where do people go wrong?
Applying 12% to everything is the big one, and it’s easy to do when a customer, a till and a spreadsheet all assume the same rate for every line on the invoice. Zero-rated groceries and other items outside RST would be overcharged. Our calculator uses one blended rate across the whole price, so treat its answer as an upper bound for mixed baskets.
Another slip: taking 12% off a total instead of dividing by 1.12. Twelve percent of $1,120 is $134.40, which is not the tax. Your tax was $120. Close, but wrong.
For a quick check of a plain GST-only sale, or to compare with another province, the GST and HST calculator switches province in one click. Alberta on the same $1,000 comes to $1,050, so Manitoba costs $70 more.
Does the 12% apply to a ballpark quote?
If you’re getting a quote from a contractor or a shop, ask whether the number includes tax. A price of $5,000 “plus tax” in Manitoba means $5,600 at 12%, as long as everything on it is fully taxable. A price of $5,000 “all in” means the work was really $4,464.29 before tax. Dividing 5,000 by 1.12 gives that figure, and it can change which of two quotes is cheaper.
How we checked the figures
The 5% GST rate, the zero rating of basic groceries and the $30,000 small supplier rule come from the Canada Revenue Agency. The 7% retail sales tax and the “before GST” rule come from the Manitoba finance department’s retail sales tax page. Figures were read in September 2026.
Frequently asked questions
What is the GST rate in Manitoba?
GST is 5% in Manitoba, the same as everywhere in Canada. Manitoba adds its own 7% retail sales tax.
How much tax do I pay on $100 in Manitoba?
$12 on most goods: $5 of GST and $7 of RST, so the total is $112.
Is RST charged on top of the GST?
No. Manitoba says RST is calculated on the selling price before GST is added.
Is there a GST exemption in Manitoba?
Not a provincial one. The CRA zero-rates basic groceries in every province, but the 5% otherwise applies.
Do small businesses have to register for GST?
Not if taxable sales stay at or under $30,000 over four consecutive quarters, per the CRA. They can register voluntarily.
- GST, HST, PST and QST explained for every province
Which GST, HST, PST or QST applies where you shop or sell in Canada, the 2026 rates for every province, who must register and how to add or remove tax
- Manitoba income tax and sales tax in 2026
How Manitoba income tax works in 2026: three brackets, a basic personal amount that phases out for high earners, the 7% RST and Manitoba calculators