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 $101,200 — one of the lowest thresholds in Canada. 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 $47,564.00
10.8%
$47,564.01 to $101,200.00
12.75%
Over $101,200.01
17.4%
Source: Canada Revenue Agency – Canadian income tax rates for individuals, 2026. Verified August 28, 2026.
Combined Federal + Manitoba Rates
Each portion of taxable income
Combined Federal + Manitoba Rate
Up to $47,564.00
24.8%
$47,564.00 to $58,523.00
26.75%
$58,523.00 to $101,200.00
33.25%
$101,200.00 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 August 28, 2026.
Tax by Income Level
Taxable Income
MB Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$3,240
$4,200
$7,440
24.8%
$50,000
$5,448
$7,000
$12,448
24.9%
$75,000
$8,635
$11,571
$20,206
26.9%
$100,000
$11,823
$16,696
$28,519
28.5%
$125,000
$16,117
$22,259
$38,375
30.7%
$150,000
$20,467
$28,759
$49,225
32.8%
$200,000
$29,167
$42,315
$71,482
35.7%
$250,000
$37,867
$56,815
$94,682
37.9%
Estimates based on 2026 rates before non-refundable credits other than the basic personal amount.
Up to $700 for homeowners; renters claim 20% of rent paid, up to $700
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
Alberta
$8,776
$16,696
$25,472
25.5%
BC
$6,642
$16,696
$23,338
23.3%
Ontario
$6,940
$16,696
$23,636
23.6%
Manitoba
$11,823
$16,696
$28,519
28.5%
Saskatchewan
$11,409
$16,696
$28,105
28.1%
PEI
$13,193
$16,696
$29,889
29.9%
Manitoba and Saskatchewan have similar total tax at $100,000. Manitoba becomes more expensive above $101,200 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 $101,200, the marginal rate rises 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)
Family Type
Annual Amount
Per Quarter
Single adult
$264
$66
Couple
$396
$99
Couple + 1 child
$462
$115.50
Couple + 2 children
$528
$132
Rural supplement
+10%
Payments are delivered automatically by CRA to eligible Manitoba residents who file their taxes.
Manitoba Education Property Tax Credit
Situation
Maximum Credit
Homeowners
Up to $700
Renters (claim 20% of rent paid)
Up to $700
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.