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Manitoba’s sales tax is a 7% retail sales tax (RST) on top of the 5% federal GST, so most purchases carry 12% in total. The two taxes are separate lines on the receipt, and the RST is worked out on the price before GST.
How much sales tax do you pay in Manitoba?
Both taxes are figured on the same pre-tax price. Neither one is charged on the other. Here’s what that looks like, from our GST and PST calculator set to Manitoba.
| Price before tax | GST 5% | RST 7% | Total |
|---|---|---|---|
| $50.00 | $2.50 | $3.50 | $56.00 |
| $200.00 | $10.00 | $14.00 | $224.00 |
| $1,000.00 | $50.00 | $70.00 | $1,120.00 |
| $2,000.00 | $100.00 | $140.00 | $2,240.00 |
You can try your own price in the GST and PST calculator. One caution: it applies the general 7% to everything, and Manitoba doesn’t tax everything, so for exempt items it will show tax that isn’t owed.
Small prices work the same way. A $75 pair of boots carries $3.75 of GST and $5.25 of RST, so the tag becomes $84.00. For an item at $19.99, GST is $1.00 and RST is $1.40 once each is rounded, which gives $22.39 on the receipt.
The CRA’s own page on charging and collecting the GST/HST uses a Winnipeg sale as an example, with 5% GST plus 7% Manitoba PST. That matches the structure above: two separate taxes, each on the price before tax.
What does Manitoba’s RST apply to?
Manitoba Finance describes it as a tax on the retail sale or rental of most goods and certain services. Notice the word “certain”. Many services aren’t taxed at all, while some are, and the list is long enough that Manitoba publishes a separate bulletin summarizing what is taxable and what is exempt (Information Bulletin RST 030).
We haven’t reproduced that list, because it’s detailed and it changes. If you sell something unusual, or you’re not sure a service is taxable, read the bulletin first. It’ll answer more than a guess will.
Who has to collect Manitoba sales tax?
Vendors who sell taxable goods or services register with the province and collect the RST from customers. Once registered, you get a seven digit RST number, which you give suppliers when you buy goods for resale.
Small sellers may not need to bother. From what we could read, Manitoba’s notice RST 24-01 removes the registration requirement for small businesses with taxable sales under $30,000 a year. Those businesses pay RST on what they buy and don’t charge it on what they sell. There are exceptions: businesses that use out-of-province suppliers who don’t collect Manitoba tax, and those that sell tobacco or liquor, still have to register. We could only see that notice through a search summary, since the PDF wouldn’t open, so read the notice itself before you decide not to register.
GST is a different system with its own rules. Registering with the CRA for GST/HST and registering with Manitoba for RST are two separate steps.
How do you take the tax out of a Manitoba receipt?
A receipt with only a total is common at small shops and on invoices. Divide by 1.12, not by subtracting 12%. Take a $1,150 total. Before tax it’s $1,026.79, with GST of $51.34 and RST of $71.88. Rounding across the two lines can leave you a cent off.
The reverse HST calculator is built for HST provinces, so for Manitoba, use the pre-tax price approach above or the GST and PST tool. To compare with Ontario, put the same $1,000 through the GST/HST calculator. It shows $130 of HST against Manitoba’s $120.
If you’re buying for your business and plan to resell, keep the invoice that shows your RST number, and keep your sales and purchases apart in your books. A few bucks of missed tax on each sale can turn into a real figure by year-end.
Mistakes and limits
Charging RST on top of GST is the classic one. It isn’t. RST is on the price before GST.
Another is treating 12% as universal. It’s the general rate on taxable items and nothing more. Then there’s the date problem. The 7% comes from Manitoba’s current Retail Sales Tax page, and we saw no scheduled change on it, but we didn’t check the provincial budget for 2026, so confirm the rate before you file.
Sellers who ship across provinces have another layer. Which province’s tax applies depends on rules we haven’t verified in detail, so ask the province or the CRA about your case. Don’t assume Manitoba’s 12% follows the goods everywhere.
The sources behind this page
The 7% rate and the tax base come from Manitoba Finance’s Retail Sales Tax page, the small business registration rule from Manitoba’s notice RST 24-01, and the 5% GST from the Canada Revenue Agency. All were read in September 2026. No level of government runs or endorses this site.
Frequently asked questions
What is the sales tax in Manitoba?
7% provincial retail sales tax (RST) plus 5% GST, which comes to 12% on most taxable purchases.
Is RST charged on the GST?
No. Manitoba Finance says the RST is calculated on the selling price before GST.
Do small businesses have to register for RST?
Manitoba's notice RST 24-01 removes the requirement for small businesses with taxable sales under $30,000, with exceptions such as tobacco, liquor and out-of-province suppliers. Read the notice before relying on it.
What does the RST apply to?
The retail sale or rental of most goods and certain services. Manitoba publishes a bulletin (RST 030) listing what is taxable and exempt.
How do I remove tax from a total in Manitoba?
Divide the total by 1.12. A $1,150 total is $1,026.79 before tax, with $51.34 GST and $71.88 RST.
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