Manitoba Income Tax Rates and Brackets 2025

Updated March 2025 • bremo.io

Manitoba has a straightforward three-bracket provincial income tax system. While its rates are moderate at lower incomes, the top rate of 17.4% kicks in at a relatively low threshold of $100,000, making Manitoba more expensive for middle-to-high earners than provinces like Alberta or Saskatchewan.

2025 Manitoba Provincial Income Tax Brackets

2025 Combined Federal + Manitoba Marginal Tax Rates

Manitoba Basic Personal Amount 2025

Manitoba's basic personal amount is $15,780 for 2025 — notably higher than most other provinces, reflecting Manitoba's recent efforts to reduce the tax burden on lower-income residents.

Manitoba Sales Tax: RST at 7%

Manitoba charges both the federal GST (5%) and a provincial Retail Sales Tax (RST) of 7%, for a combined rate of 12% on most purchases. Manitoba's RST applies broadly but exempts basic groceries, prescription medications, and certain agricultural products.

Key Manitoba Tax Credits

• Manitoba Primary Caregiver Tax Credit: Up to $1,400/year for those providing home care to relatives.
• Manitoba Education Property Tax Credit: Credit for renters and homeowners to offset school tax levied through property taxes.
• Manitoba Fertility Treatment Tax Credit: Refundable credit of up to 40% of eligible fertility treatment expenses (maximum $20,000 in expenses).
• Manitoba Book Publishing Tax Credit: For Manitoba book publishers.
• Manitoba Green Energy Equipment Tax Credit: 10% credit for eligible green energy equipment.

Manitoba Farmland School Tax Rebate

Manitoba farmers can receive a rebate of up to 80% of school taxes paid on eligible farmland, which can significantly reduce property tax burdens in agricultural areas.

Manitoba vs Saskatchewan Comparison

Saskatchewan is notably more tax-competitive than Manitoba for middle and high earners, with a lower top rate and higher threshold before it applies.