Manitoba provincial individual income tax.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Calculate Taxable Income
Same as federal taxable income (Line 26000).
Apply Manitoba Bracket Rates
First $47,000 × 10.8%; $47,001 to $100,000 × 12.75%; Above $100,000 × 17.4%
Subtract Non-Refundable Tax Credits
Total credit amounts × 10.8%.
Net Provincial Tax
Gross provincial tax less non-refundable credits.
Apply Refundable Credits
Subtract Education Property Tax Credit, Primary Caregiver Credit, etc.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick Reference
| Field | Value |
|---|---|
| Province | Manitoba (Canada) |
| Tax | Provincial Personal Income Tax |
| Currency | CAD only |
| Tax year | 1 January -- 31 December 2025 |
| Primary legislation | The Income Tax Act (Manitoba) |
| Tax authority | Canada Revenue Agency (administers on behalf of Manitoba) |
| Filing portal | CRA My Account / NETFILE / paper T1 |
| Filing deadline | 30 April 2026 (15 June 2026 if self-employed; balance due 30 April) |
| Skill version | 1.0 |
Manitoba Provincial Tax Rates (2025)
| Taxable Income (CAD) | Rate |
|---|---|
| 0 -- 47,000 | 10.8% |
| 47,001 -- 100,000 | 12.75% |
| 100,001+ | 17.4% |
Key Manitoba Features
| Feature | Detail |
|---|---|
| Retail sales tax (RST) | 7% |
| GST | 5% federal (no HST -- GST + RST are separate) |
| Basic personal amount (2025) | $15,780 |
| Spousal/equivalent amount | $15,780 |
| Age amount (65+) | Combined with federal |
| Education Property Tax Credit | Up to $700 (homeowners/renters; income-tested reduction above $23,800) |
| Manitoba Personal Tax Credit (Primary Caregiver) | Up to $1,400 |
| School Tax Rebate | Portion of property tax rebated (varies annually) |
| Manitoba Health and Post-Secondary Education Tax Levy (payroll) | Employer-paid: 2.15% on payroll > $2.5M |
Combined Federal + Manitoba Marginal Rates (2025)
| Taxable Income (CAD) | Combined Rate |
|---|---|
| 0 -- 47,000 | 25.8% |
| 47,001 -- 57,375 | 25.8% |
| 57,376 -- 100,000 | 33.25% |
| 100,001 -- 114,750 | 37.9% |
| 114,751 -- 158,468 | 43.4% |
| 158,469 -- 220,000 | 46.4% |
| 220,001+ | 50.4% |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown residency province on Dec 31 | Do not compute -- confirm province |
| Unknown marital/family status | Single, no dependants |
| Unknown homeowner/renter status | Do not claim Education Property Tax Credit |
T1 Structure
| Schedule | Purpose |
|---|---|
| T1 General | Federal return |
| Form MB428 | Manitoba Tax and Credits |
| Schedule MB(S12) | Manitoba Tax calculation |
| Form MB479 | Manitoba Credits (refundable) |
Provincial Non-Refundable Credits (Form MB428)
| Credit | Amount (2025) | Rate |
|---|---|---|
| Basic personal amount | $15,780 | 10.8% |
| Spousal / common-law partner | $15,780 | 10.8% |
| CPP/EI contributions | Actual | 10.8% |
| Pension income | Up to $1,000 | 10.8% |
| Disability | $9,945 | 10.8% |
| Tuition | Actual | 10.8% |
| Medical expenses | Excess over 3% of net income | 10.8% |
| Donations | First $200 at 10.8%; excess at 17.4% | Non-refundable |
| Fitness (children under 16) | Up to $500/child | 10.8% |
Manitoba Refundable Credits (Form MB479)
| Credit | Detail |
|---|---|
| Education Property Tax Credit | Up to $700; reduced by 2% of net income over $23,800 |
| School Tax Rebate | Percentage of school taxes paid (announced annually in budget) |
| Primary Caregiver Tax Credit | Up to $1,400 for qualifying caregivers |
| Personal Tax Credit (low income) | Additional relief for incomes under $12,500 |
| Community Enterprise Development Tax Credit | 45% of approved investments |
| Fertility Treatment Tax Credit | 40% of eligible fertility treatment costs |
RST Considerations
| Item | Detail |
|---|---|
| RST rate | 7% on most goods and specified services |
| Services subject to RST | Insurance premiums, telecom, hotel accommodation, electricity |
| Exemptions | Basic groceries, prescription drugs, children's clothing, residential heating |
| Application | RST is separate from GST (not combined into HST) |
| Business input | RST is NOT recoverable as input tax credit (except on certain goods for resale) |
| Impact on income tax | RST paid on business purchases is part of the deductible expense |
This is an EMPLOYER payroll tax, not an individual tax. Included for context:
Health and Post-Secondary Education Tax Levy rates
| Annual Payroll | Rate |
|---|---|
| Up to $2,000,000 | 0% (exempt) |
| $2,000,001 -- $2,500,000 | 4.3% on amount over $2M |
| Over $2,500,000 | 2.15% on total payroll |
Manitoba Dividend Tax Credit
| Dividend Type | Federal Gross-Up | MB Credit Rate |
|---|---|---|
| Eligible dividends (public corps) | 38% gross-up | 8% of taxable amount |
| Non-eligible dividends (CCPCs) | 15% gross-up | 0.78% of taxable amount |
Note: Manitoba has one of the lowest non-eligible dividend credits in Canada, making CCPC dividends relatively more expensive for MB residents.
50% inclusion rate for all capital gains; the proposed 66.67% increase and $250,000 threshold were cancelled March 21, 2025 Combined top rate on eligible capital gains: ~25.2% (50% inclusion, top bracket) Lifetime Capital Gains Exemption: $1,250,000 on qualifying small business shares
Self-employed Manitoba residents pay: CPP contributions: both employer and employee portions (11.9% on pensionable earnings $3,500 -- $71,300) EI: optional for self-employed (special benefits only) No separate Manitoba payroll tax on self-employment income (employer levy only)
Manitoba does not have a separate provincial pension income splitting provision -- federal pension income splitting (T1032) reduces taxable income which flows through to provincial calculation.
Federal Northern Residents Deduction applies for prescribed zones in northern Manitoba (Thompson, Churchill, The Pas, and other northern communities). Reduces taxable income for both federal and provincial purposes.
Northern Residents Deduction Rates
| Zone | Deduction Rate |
|---|---|
| Northern (Churchill, remote communities) | $11.00/day (full) |
| Intermediate (some mid-north towns) | $5.50/day (half) |
Manitoba agricultural producers may claim: Manitoba Farm and Small Business Tax Credit for eligible property taxes on farmland Deferral of grain sales proceeds (ITA s. 76) AgriStability/AgriInvest payments taxable
Education Property Tax Credit Detail
| Element | Detail |
|---|---|
| Maximum credit | $700 per household |
| Based on | School taxes paid (homeowner) or 20% of rent paid (renter) |
| Reduction | 2% of net income over $23,800 |
| Eliminated at | Income ~$58,800 (single homeowner at max) |
| Claim method | On Form MB479 |
| Seniors supplement | Additional amount for 65+ |
Community Enterprise Development Tax Credit
| Element | Detail |
|---|---|
| Credit rate | 45% of eligible investment |
| Maximum investment | $30,000 per year |
| Maximum credit | $13,500 per year |
| Eligible entities | Manitoba community development corporations |
| Hold period | Minimum 3 years |
| Carry-forward | 5 years |
NEVER apply other provincial rates to a Manitoba resident NEVER combine RST and GST into HST -- Manitoba does not have HST NEVER claim Education Property Tax Credit without confirming Manitoba residency and property tax or rent paid NEVER ignore the three-bracket structure NEVER confuse the employer Health and Education Levy with individual tax liability NEVER present tax calculations as definitive -- always label as estimated
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