Manitoba Tax Brackets 2026
Provincial Tax Rates
| Taxable Income |
Manitoba Rate |
| Up to $47,000 |
10.8% |
| $47,001 - $100,000 |
12.75% |
| Over $100,000 |
17.4% |
Combined Federal + Manitoba Rates
| Taxable Income |
Combined Rate |
| Up to $47,000 |
25.80% |
| $47,000 - $55,867 |
27.75% |
| $55,867 - $100,000 |
33.25% |
| $100,000 - $111,733 |
37.90% |
| $111,733 - $173,205 |
43.40% |
| $173,205 - $246,752 |
46.40% |
| Over $246,752 |
50.40% |
Manitoba Tax Credits
Non-Refundable Credits
| Credit |
2026 Amount |
| Basic personal amount |
~$15,780 |
| Spouse amount |
~$15,780 |
| Age amount (65+) |
~$5,115 |
| Pension income |
~$1,000 |
| Disability |
~$10,020 |
Manitoba-Specific Credits
| Credit |
Details |
| Education Property Tax Credit |
Up to $700 |
| Personal Tax Credit |
For low income |
| Primary Caregiver |
For disability care |
| Fertility Treatment |
Tax credit |
Education Property Tax Credit
How It Works
| Feature |
Details |
| Maximum credit |
~$700 |
| For |
Homeowners and renters |
| Renters |
20% of rent = property tax |
| Advance |
Can receive monthly |
Eligibility
| Requirement |
Details |
| Manitoba resident |
On December 31 |
| Paid property tax |
Or rent |
| File tax return |
Required |
Tax Calculation Example
$100,000 Income in Manitoba
| Bracket |
Income |
Rate |
Tax |
| Federal 1 |
$55,867 |
15% |
$8,380 |
| Federal 2 |
$44,133 |
20.5% |
$9,047 |
| Manitoba 1 |
$47,000 |
10.8% |
$5,076 |
| Manitoba 2 |
$53,000 |
12.75% |
$6,758 |
| Total |
|
|
~$29,261 |
Before credits.
Manitoba Sales Tax
PST Rate
| Category |
Rate |
| Most goods |
7% |
| Restaurant meals |
7% |
| Alcohol |
7% |
| Combined with GST |
12% |
PST Exemptions
| Exempt Items |
PST |
| Basic groceries |
0% |
| Prescription drugs |
0% |
| Children’s clothing |
0% |
Manitoba Health Premium
No Separate Premium
| Feature |
Manitoba |
| Health premium |
$0 |
| Funded through |
General taxation |
| Unlike Ontario |
No separate levy |
Manitoba Housing Advantage
Lower Housing Costs
| City |
Average Home Price |
| Winnipeg |
~$375,000 |
| Brandon |
~$320,000 |
| Toronto |
~$1,100,000 |
| Vancouver |
~$1,200,000 |
Net Savings Example
| Factor |
Manitoba vs Ontario |
| Housing (mortgage) |
Save $3,000/month |
| Income tax ($100K) |
Similar |
| PST |
Save $500/year |
| Net benefit |
Significant |
Manitoba Family Benefits
Manitoba Child Benefit
| Component |
Amount |
| Per child |
Varies by income |
| Combined with CCB |
Federal + provincial |
Primary Caregiver Tax Credit
| For Caring For |
Credit |
| Disabled family member |
Claimed on return |
| Must be primary |
Caregiver |
Comparison to Other Prairies
Prairie Province Tax Rates
| Province |
Top Rate |
PST |
| Manitoba |
50.40% |
7% |
| Saskatchewan |
47.50% |
6% |
| Alberta |
48.00% |
0% |
Tax on $100,000 Income
| Province |
Approximate Tax |
| Manitoba |
~$25,600 |
| Saskatchewan |
~$23,800 |
| Alberta |
~$23,900 |
Tax Planning in Manitoba
Strategies
| Strategy |
Benefit |
| RRSP contributions |
Strong benefit at 17.4% |
| Property tax credit |
Claim every year |
| Spousal income split |
Where allowed |
RRSP Value in Manitoba
| At $100K Income |
Combined Rate 37.9% |
| $10,000 RRSP |
Saves ~$3,790 |
| Reduction value |
High |
Who Should Consider Manitoba
Good For
| Situation |
Why Manitoba |
| Families |
Affordable housing |
| Government workers |
Strong job market |
| Healthcare workers |
Opportunities |
| Lower-middle income |
Balanced taxes |
Consider Elsewhere If
| Situation |
Better Option |
| High earner ($200K+) |
Alberta |
| Tech industry |
BC or Ontario |
| Young children |
Quebec (daycare) |