Manitoba Income Tax Rates 2026 | Tax Brackets Guide
Updated
Manitoba’s three-bracket provincial tax system is straightforward: 10.8% on income up to $47,000, 12.75% to $100,000, and 17.4% on everything above. The top combined rate of 50.4% puts Manitoba in the middle of the pack nationally, but where the province really stands out is housing affordability — average home prices in Winnipeg (~$375,000) are roughly a third of Toronto or Vancouver, which can more than offset any tax differences. Don’t overlook the Education Property Tax Credit (up to $700 for homeowners and renters) and the strong RRSP savings at the 17.4% provincial rate.
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
The Bottom Line
Manitoba offers a competitive tax environment when you factor in the dramatically lower cost of living — particularly housing. The 7% PST is standard, there’s no separate health premium (unlike Ontario), and the Education Property Tax Credit puts money back in the pockets of both homeowners and renters. At $100,000 income, you’ll pay roughly the same total tax as Alberta or Saskatchewan, but your mortgage will be thousands less per month. For a full comparison, see our guide to the best provinces for taxes.