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 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
Taxable Income
MB Rate
Up to $47,000
10.8%
$47,000 – $100,000
12.75%
Over $100,000
17.4%
Combined Federal + Manitoba Rates
Taxable Income
Federal
MB
Combined
Up to $47,000
15%
10.8%
25.8%
$47,000 – $55,867
15%
12.75%
27.75%
$55,867 – $100,000
20.5%
12.75%
33.25%
$100,000 – $111,733
20.5%
17.4%
37.9%
$111,733 – $155,625
26%
17.4%
43.4%
$155,625 – $173,205
29%
17.4%
46.4%
$173,205 – $246,752
33%
17.4%
50.4%
Over $246,752
33%
17.4%
50.4%
Tax by Income Level
Taxable Income
MB Tax
Federal Tax
Total Tax
Effective Rate
$30,000
$1,858
$2,813
$4,671
15.6%
$50,000
$3,771
$5,813
$9,584
19.2%
$75,000
$6,959
$10,281
$17,240
23.0%
$100,000
$10,334
$16,181
$26,515
26.5%
$125,000
$14,684
$22,681
$37,365
29.9%
$150,000
$19,034
$29,181
$48,215
32.1%
$200,000
$27,734
$45,681
$73,415
36.7%
$250,000
$36,434
$62,181
$98,615
39.4%
Estimates based on 2026 rates before non-refundable credits other than the basic personal amount.
Manitoba Tax Credits
Credit
2026 Amount
Basic personal amount
$15,780
Spouse or common-law partner
Up to $15,780
Age amount (65+)
Up to $2,066
Disability amount
$9,782
Caregiver amount
Up to $3,605
Manitoba-Specific Credits
Credit
Details
Education property tax credit
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
$5,900
$16,181
$22,081
22.1%
BC
$5,800
$16,181
$21,981
22.0%
Ontario
$8,190
$16,181
$24,371
24.4%
Manitoba
$10,334
$16,181
$26,515
26.5%
Saskatchewan
$10,222
$16,181
$26,403
26.4%
PEI
$12,165
$16,181
$28,346
28.3%
Manitoba and Saskatchewan have almost identical 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: 37.9%)
RRSP Contribution
Tax Saved
Net Cost of Contribution
$5,000
$1,895
$3,105
$10,000
$3,790
$6,210
$18,000
$6,822
$11,178
$27,000 (approx. max)
$10,233
$16,767
Above $111,733, 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
$1,740
$2,050
$3,790
Eligible dividends
$280
$1,100
$1,380
Capital gains (50% inclusion)
$870
$1,025
$1,895
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.