Manitoba Income Tax 2026 | MB Tax Brackets & Rates
Updated
Manitoba Income Tax 2026
Manitoba uses a simple 3-bracket provincial tax system with rates from 10.8% to 17.4%. Notably, the top provincial rate of 17.4% applies at $100,000, one of the lowest thresholds in Canada; Manitoba has frozen its brackets at 2024 levels since 2025 rather than indexing them to inflation. Manitoba does not harmonize its sales tax with the federal GST, instead charging a separate 7% Retail Sales Tax (RST). On the positive side, Manitoba has one of Canada’s highest basic personal amounts at $15,780, which reduces tax at lower income levels.
Manitoba Tax Brackets 2026
Provincial Tax Rates
Each portion of taxable income
Rate
$0.00 to $47,000.00
10.8%
$47,000.01 to $100,000.00
12.75%
Over $100,000.01
17.4%
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 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.
Combined Federal + Manitoba Rates
Each portion of taxable income
Combined Federal + Manitoba Rate
Up to $47,000.00
24.8%
$47,000.00 to $58,523.00
26.75%
$58,523.00 to $100,000.00
33.25%
$100,000.00 to $117,045.00
37.9%
$117,045.00 to $181,440.00
43.4%
$181,440.00 to $258,482.00
46.4%
Over $258,482.00
50.4%
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 the provincial revenue agency, verified September 5, 2026.
Tax by Income Level
Taxable Income
MB Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$1,536
$1,897
$3,433
11.4%
$50,000
$3,754
$4,697
$8,451
16.9%
$75,000
$6,942
$9,268
$16,210
21.6%
$100,000
$10,129
$14,393
$24,522
24.5%
$125,000
$14,479
$19,955
$34,434
27.5%
$150,000
$18,829
$26,455
$45,284
30.2%
$200,000
$27,529
$40,012
$67,541
33.8%
$250,000
$36,229
$54,512
$90,741
36.3%
Estimates based on 2026 rates, applying the basic personal amounts (federal $16,452; Manitoba $15,780) as non-refundable credits, matching CRA’s actual calculation method.
Replaced the Education Property Tax Credit from the 2025 tax year; see the table below
Fertility treatment tax credit
40% of eligible fertility treatment costs
Political contribution tax credit
Credit for contributions to registered Manitoba political parties
Community enterprise development tax credit
Credit for eligible investments in Manitoba community enterprises
Manitoba vs Other Provinces at $100,000 Income
Province
Provincial Tax
Federal Tax
Total Tax
Effective Rate
BC
$5,902
$14,393
$20,295
20.3%
Ontario
$6,378 (incl. surtax)
$14,393
$20,771
20.8%
Alberta
$6,954
$14,393
$21,347
21.3%
Saskatchewan
$9,269
$14,393
$23,662
23.7%
Manitoba
$10,129
$14,393
$24,522
24.5%
PEI
$11,768
$14,393
$26,161
26.2%
Manitoba and Saskatchewan have similar total tax at $100,000. Manitoba becomes more expensive above $100,000 due to its 17.4% top rate applying at a lower threshold.
Tax Planning in Manitoba
RRSP Savings at $100,000 Income (Marginal Rate: 33.25%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,663
$3,337
$10,000
$3,325
$6,675
$18,000
$5,985
$12,015
$27,000 (approx. max)
$8,978
$18,022
Above $100,000, Manitoba’s own top rate (17.4%) kicks in, raising the combined marginal rate to 37.9% (while federal income stays in its 20.5% bracket). Once income also crosses $117,045 – where the federal rate rises to 26% – the combined marginal rate rises further, to 43.4%, one of the higher combined brackets in Canada.
Investment Income at $100,000 in Manitoba
$10,000 Income Type
MB Tax
Federal Tax
Total Tax
Interest / employment
$1,275
$2,050
$3,325
Eligible dividends
$200
$1,100
$1,300
Capital gains (50% inclusion)
$638
$1,025
$1,663
Climate Action Incentive (Manitoba)
The federal Climate Action Incentive (later renamed the Canada Carbon Rebate) made its final payment in January 2025. It ended when the federal consumer carbon tax was eliminated on April 1, 2025. Manitoba residents no longer receive this payment — do not budget for it in 2026.
Manitoba Property Tax Credits
Manitoba’s old Education Property Tax Credit was split into two separate, renamed credits starting the 2025 tax year.
Situation
Credit Name
Maximum
Homeowners
Homeowners Affordability Tax Credit (HATC)
Up to $1,600 (2026)
Renters
Renters Affordability Tax Credit
Up to $625 (2026)
The credit reduces provincial tax owing. Renters who don’t owe provincial tax can receive a refund.
Manitoba Sales Tax (RST + GST)
Tax
Rate
Federal GST
5%
Manitoba RST (Retail Sales Tax)
7%
Total
12%
Manitoba did not harmonize with the federal GST. RST applies to most goods and some services, but not all — certain items like basic groceries, prescription drugs, and children’s clothing are exempt.