Manitoba Sales Tax Rate
Complete guide to sales tax in Manitoba (MB) for 2026. Combined rate: 12%.
Combined Rate
12%
GST + Provincial Sales Tax (PST)
Federal (GST)
5%
Provincial (PST)
7%
Tax on $100
$12.00
Tax Rate Breakdown
Before and After Tax in Manitoba
Quick reference for common purchase amounts at 12% combined rate
| Before Tax | GST (5%) | PST (7%) | Total Tax | After Tax |
|---|---|---|---|---|
| $100.00 | $5.00 | $7.00 | $12.00 | $112.00 |
| $500.00 | $25.00 | $35.00 | $60.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $120.00 | $1,120.00 |
| $5,000.00 | $250.00 | $350.00 | $600.00 | $5,600.00 |
Tax-Inclusive Price Breakdown
If the total price already includes tax, here is how it breaks down
| Total (incl. tax) | Tax Included | Price Before Tax |
|---|---|---|
| $100.00 | $10.71 | $89.29 |
| $500.00 | $53.57 | $446.43 |
| $1,000.00 | $107.14 | $892.86 |
| $5,000.00 | $535.71 | $4,464.29 |
Sales Tax Comparison Across Canada
How Manitoba's 12% rate compares to other provinces
| Province | Tax Type | Rate | Tax on $1,000 | vs. MB |
|---|---|---|---|---|
| Alberta (AB) | GST | 5% | $50.00 | -7% |
| Northwest Territories (NT) | GST | 5% | $50.00 | -7% |
| Nunavut (NU) | GST | 5% | $50.00 | -7% |
| Yukon (YT) | GST | 5% | $50.00 | -7% |
| Saskatchewan (SK) | GST+PST | 11% | $110.00 | -1% |
| British Columbia (BC) | GST+PST | 12% | $120.00 | -- |
| Manitoba (MB) | GST+PST | 12% | $120.00 | -- |
| Ontario (ON) | HST | 13% | $130.00 | +1% |
| Nova Scotia (NS) | HST | 14% | $140.00 | +2% |
| Quebec (QC) | GST+QST | 14.975% | $149.75 | +2.975% |
| New Brunswick (NB) | HST | 15% | $150.00 | +3% |
| Newfoundland and Labrador (NL) | HST | 15% | $150.00 | +3% |
| Prince Edward Island (PE) | HST | 15% | $150.00 | +3% |
Sales Tax in Manitoba: A Complete Guide
Manitoba charges a 7% Retail Sales Tax (RST) on top of the federal 5% GST, bringing the combined sales tax rate to 12%. The RST is a provincial consumption tax collected by Manitoba Finance and administered separately from the federal GST.
Manitoba's RST applies to most tangible personal property and certain services purchased in the province. Key exemptions include basic groceries, prescription drugs, children's clothing, and residential electricity and heating. Prepared food sold for immediate consumption is subject to RST. Insurance premiums and legal fees are also taxable. Businesses with annual taxable sales exceeding $10,000 must register as RST vendors and remit the tax to Manitoba Finance.
Manitoba's retail sales tax has been in place since 1967 and was increased from 5% to 7% in 1987. In July 2013, the rate was raised to 8%, a decision that was controversial and contributed to political upheaval. On July 1, 2019, the rate was reduced back to 7% by the Progressive Conservative government. Manitoba has considered harmonization with the federal GST on multiple occasions but has opted to maintain its independent RST to preserve control over exemptions and rates that reflect provincial priorities.