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Manitoba GST and PST add up to 12% on most taxable purchases. The GST is 5% and the province’s retail sales tax (RST, the tax people call PST) is 7%, and both are worked out on the price before tax. So $100 at the till becomes $112.
How do Manitoba GST and PST work together?
Two separate governments collect two separate taxes. The GST goes to the federal government and is the same across the country. The RST belongs to Manitoba, and the province describes it as a tax on the retail sale or rental of most goods and certain services.
The detail that surprises people is that the two don’t stack. Manitoba says the RST is calculated on the selling price before the GST is applied, so you never pay GST on the PST. That is why the combined rate is a plain 12% and not 12.35%. The GST and PST calculator follows the same order.
Manitoba’s tax is called RST in the law and on government pages. Stores, invoices and search engines say PST. It’s the same tax.
What does tax add to common prices?
These figures come straight from the calculator, with Manitoba selected and every item treated as fully taxable.
| Price before tax | GST at 5% | RST at 7% | Total |
|---|---|---|---|
| $100.00 | $5.00 | $7.00 | $112.00 |
| $250.00 | $12.50 | $17.50 | $280.00 |
| $1,200.00 | $60.00 | $84.00 | $1,344.00 |
Say you’re pricing a $1,200 piece of equipment for your shop. The invoice shows $60 of GST and $84 of RST. If you’re registered for GST and the item is for business use, the $60 may come back to you as an input tax credit. Can you recover the RST in the same way? We couldn’t confirm that, so check Manitoba’s rules for your case before you count on it, especially on a large purchase where the difference is worth real money.
How do you take the tax back out of a total?
Divide the total by 1.12 to get the price before tax. A $280 receipt gives $250, and the tax is the $30 left over. The reverse tax calculator shows the same split if you’d rather not do it by hand.
This only works when every item on the receipt carries both taxes. Mix in a taxed item and an untaxed one and the total won’t divide cleanly. Go line by line instead.
What counts as taxable, and what doesn’t?
Not everything in Manitoba carries both taxes. Some items are taxed federally but not provincially, and the other way around. The calculator’s own note says some food, children’s items and services can be exempt from one tax and not the other, and those are the usual places where a bill comes in below 12%.
We couldn’t confirm the current list of exempt goods and services from the province’s pages, so we’re not giving you one. Manitoba Finance publishes information bulletins on specific items. Look for your item there before you charge or claim a tax you’re not sure of. The GST rules are the CRA’s, and the two lists don’t match.
The calculator taxes the whole amount at 12%. That’s right for a plain taxable sale and too high for anything exempt, so treat the result as a ceiling.
Do you need to register to charge PST in Manitoba?
If you expect taxable sales in Manitoba, you have to apply for an RST number under the Retail Sales Tax Act. You can register online through the province’s TAXcess system. A vendor with a one-time sale, or a few sales at a craft fair or convention, can file a casual vendor’s return instead. That return is due by the 20th of the month after the sales.
We didn’t find a sales threshold below which you can skip registration, so don’t assume there is one. For GST there is a small supplier rule at the federal level, but we haven’t confirmed the current limit here. Ask the CRA before you rely on it.
A business that sells across provinces has more to sort out. What you charge depends on where the sale is treated as happening. Compare the rates in other provinces with the GST and HST calculator before you quote a price.
Where do the numbers come from?
The 5% GST and 7% Manitoba rate come from the Canada Revenue Agency’s rates table and Manitoba Finance’s retail sales tax page. We read both on September 30, 2026. Manitoba’s 2026 budget wasn’t checked for changes, so confirm the 7% on the province’s page if you’re writing a contract that runs into next year. This website has no connection with any government.
Frequently asked questions
What is the total sales tax rate in Manitoba?
GST of 5% plus RST of 7% makes 12% on a fully taxable item, both worked out on the price before tax.
Is PST the same as RST in Manitoba?
Yes. The law and government pages say retail sales tax (RST). Most people call it PST.
Is GST charged on top of the PST?
No. Manitoba says the RST is calculated on the selling price before GST, so the two don't compound.
Do I need an RST number to sell in Manitoba?
If you expect taxable sales, you have to apply for one. One-time or event sellers can file a casual vendor's return instead.
Is the Manitoba PST rate changing?
The province's page shows 7% today. We didn't check the 2026 budget, so look at the province's page before you sign anything long term.
- 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
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.