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Manitoba income tax and sales tax in 2026

Updated Checked by the Tax-Services.ca editorial team How we check

In short

Manitoba has three income tax brackets, 10.8%, 12.75% and 17.4%. Its basic personal amount of $15,780 phases out between $200,000 and $400,000, and brackets stayed frozen for 2026. Sales tax is 5% GST plus 7% RST.

Manitoba’s system is short enough to read in one sitting, but it has one catch for high earners and one year where nothing moved. Both are below, along with how the sales tax splits in two.

What are the brackets for 2026?

The provincial rate is 10.8% on your first $47,000 of taxable income, 12.75% on the next slice up to $100,000, and 17.4% on anything above that. Credits count at 10.8% of the amount you claim. Federal tax comes on top, and the limits page lists its brackets.

Try $60,000. The first $47,000 costs you $5,076 and the other $13,000 costs you $1,658, a total of $6,734. The basic personal amount credit takes off $1,704, so you’d pay about $5,029 of Manitoba tax.

What’s different about Manitoba?

Two things stand out. The first is that nothing moved for 2026. Manitoba froze its brackets and its basic personal amount instead of indexing them, so inflation pushes more of your income into higher brackets over time.

The second is the basic personal amount itself. It’s $15,780, but the province phases it out between $200,000 and $400,000 of net income, down to zero. If you earn in that range, your credit shrinks with every extra dollar.

How does sales tax work here?

You pay 5% GST and a 7% retail sales tax, called RST, as two separate charges. That’s 12% together on most goods. The GST and PST calculator covers Manitoba, and the sales tax guide compares the provinces.

Which calculators include it?

The income tax calculator and the take-home pay calculator both include Manitoba. Pick it from the list and the Manitoba rates apply. Both show how much of your pay goes to income tax, CPP and EI.

Guides on this topic

Before you rely on these numbers

You’ll want to check three things before you act on any figure here, because rates and credits do change and you wouldn’t want an old number in a real return: the date at the top of the page, the CRA source we name, and your own slip or notice, which always wins if it differs from a summary like this one.

Don’t guess.

Not sure where to start? Our filing guide walks you through the steps, the document checklist shows what you’ll need, and the province index lets you compare where you live with other places. Is your situation unusual? Then a qualified preparer is the right call, and we can’t advise you ourselves.

Frequently asked questions

How many income tax brackets does Manitoba have?

Three for 2026: 10.8% up to $47,000, 12.75% up to $100,000 and 17.4% above that.

Did Manitoba index its brackets for 2026?

No. Manitoba froze its brackets and the basic personal amount for 2026, so they match the 2025 levels.

What is the RST in Manitoba?

The retail sales tax, 7%, charged on top of the 5% GST. Because the two are separate, a $100 item costs $112.

Where do these numbers come from?

From the CRA payroll tables and the CRA tax rates page, checked on September 29, 2026. We could not read the 2026 Manitoba budget, so check the RST rate with the province before you rely on it.

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.

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