Manitoba Income Tax: Brackets, Frozen Thresholds and the BPA Phase-Out

Two features of Manitoba’s income tax go beyond the rates themselves: its bracket thresholds and basic personal amount have stopped rising with inflation, and its basic personal amount is taken away at high incomes. This page explains both, shows Manitoba’s brackets and credits, and works out federal plus Manitoba tax at several incomes. It is part of the income tax by province hub; tax brackets explained covers how marginal and average rates work, and the Saskatchewan page covers the province next door.

Manitoba tax brackets

Source: Canada Revenue Agency – T4127 Payroll Deductions Formulas (Table 8.1), 2026. Verified September 5, 2026. Brackets and BPA frozen at 2024 levels from 2025 (not indexed). BPA is phased out between $200,000 and $400,000 of net income.

Thresholds that no longer rise

Manitoba’s thresholds for 2026 are the same as in 2025 ($47,000 and $100,000), and its basic personal amount of $15,780 is the same as the 2024 amount of $15,780 (Manitoba personal tax credits). The CRA’s current-year tax rates page lists higher, indexed thresholds for Manitoba, but the CRA’s own payroll deductions formulas (T4127, January 2026) confirm that Manitoba stopped indexing its brackets and basic personal amount from the 2025 tax year; the thresholds above follow T4127. Where a province indexes them, both rise each year with inflation. When they don’t, a raise that only matches inflation leaves more income in the higher brackets and a smaller share covered by the basic personal amount, so tax takes a larger share of the same real income.

Basic personal amount and its phase-out

As a credit at Manitoba’s bottom rate of 10.8%, the basic personal amount of $15,780 is worth $1,704 off Manitoba tax. Except where Manitoba notes otherwise, its other non-refundable credits are worked out at the same 10.8% rate.

Since the 2025 tax year, Manitoba's basic personal amount is phased out over net income from $200,000 to $400,000, so someone with net income of $400,000 or more gets none. Across that range, losing the credit adds about 0.85% to the marginal rate, on top of the bracket rates in the combined table below.

Manitoba also has its own credits on the return, including the Manitoba Family Tax Benefit, claimed on Schedule MB428-A, and a set of refundable credits; Manitoba’s personal tax credits page lists them.

Federal and Manitoba tax at several incomes

For a single employee with only employment income, claiming the basic personal amounts (with Manitoba’s phase-out), the Canada employment amount and the CPP and EI credits, with the enhanced CPP contributions (the first additional contribution and CPP2) deducted from income, as on the return. Worked out from the same bracket and credit data as the tables on this page.

At $450,000 the Manitoba basic personal amount is fully phased out; at $250,000 it is partly reduced.

Combined federal and Manitoba marginal rates

Combined marginal rate = federal rate + Manitoba rate at each income level, computed directly from 2026 bracket data (not a separately-maintained table). Source: Canada Revenue Agency – Canadian income tax rates for individuals and Canada Revenue Agency – T4127 Payroll Deductions Formulas (Table 8.1), verified September 5, 2026.

Manitoba’s top rate of 17.4% applies to all taxable income over $100,000, so the combined rate on income above the top federal threshold is 50.4%. A deduction such as an RRSP contribution saves tax at the combined rate for your income; the marginal tax rate calculator shows it, and lowest-tax provinces compares Manitoba’s totals with the other provinces.

Sales tax and filing

Manitoba’s retail sales tax is 7%, charged separately from the 5% GST (Manitoba sales tax). Manitoba income tax is calculated on Form MB428, which is filed with your federal return to the CRA.