Manitoba
Manitoba sales tax adds up to 12%.
Manitoba charges 5% federal GST plus 7% Retail Sales Tax, the tax most other provinces call PST. Manitoba RST reaches further than most, covering accounting and legal services, streaming, cloud computing and most insurance premiums.
What is the sales tax rate in Manitoba?
Sales tax in Manitoba is 12% in total: 5% federal GST plus 7% Manitoba Retail Sales Tax (RST). Manitoba does not use HST, so the two taxes are charged and reported separately, and a $100 purchase in Manitoba costs $112.00.
- Federal GST
- 5%
- Provincial RST
- 7%
- Combined rate
- 12%
- Tax on $100
- $12.00
$100.00 plus $12.00 tax is $112.00 in Manitoba.
Manitoba charges 12% on most goods and services.
Rates verified July 2026. This is an estimate, not tax advice. Confirm the rate that applies to your sale with the Canada Revenue Agency or the Manitoba tax authority before you invoice or file. Not registered yet? Read how to get a GST number in Canada.
The arithmetic
Is Manitoba RST charged on top of the GST?
No. Manitoba RST is calculated on the selling price before GST is applied, and The Retail Sales Tax Act expressly excludes the federal GST from the fair value that RST is charged on. A $100 purchase in Manitoba costs $112.00, not $112.35.
| Amount before tax | GST 5% | RST | Total tax | Total |
|---|---|---|---|---|
| $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 |
Every line is calculated in whole cents, so the parts always add up to the total. Rates verified July 2026.
To work backwards in Manitoba, divide the tax-included total by 1.12. A $112.00 total comes apart into $100.00 before tax, $5.00 of GST and $7.00 of RST. The reverse GST and HST calculator does that for any total, in any province.
Special rates
What is taxed at a reduced RST rate in Manitoba?
Manitoba runs several reduced rates rather than exemptions: 4% on mobile and modular homes, and 1.4% on electricity and piped gas in qualifying mixed-use, manufacturing and mining situations.
| What it applies to | Rate | How it works |
|---|---|---|
| Mobile, modular and ready-to-move homes | 4% | Mobile, modular and ready-to-move homes purchased for use as a domestic residence in Manitoba are taxed at a reduced RST rate of 4% on the fair value of the home. Appliances, free-standing furniture and draperies bought with the home stay at the general 7% rate (Retail Sales Tax Act s. 2(1.1)).web2.gov.mb.ca |
| Electricity and piped gas, mixed use | 1.4% | Electricity and piped gas are fully exempt from RST when used only for heating a dwelling the purchaser resides in, heating or cooling farm buildings, or grain drying. Where the use is mixed and at least 80% is for those exempt purposes, the reduced RST rate of 1.4% applies instead of 7% (Retail Sales Tax Act s. 2(1.2)).gov.mb.ca |
| Electricity used in manufacturing, mining, oil and gas | 1.4% | Electricity purchased by a qualifying business to directly operate machinery or equipment in manufacturing, mining, or at a completed well site producing oil or gas in Manitoba is taxed at a reduced RST rate of 1.4%. The business must apply to Manitoba Finance to qualify.gov.mb.ca |
| Winnipeg accommodation tax | 6% | The City of Winnipeg levies a municipal accommodation tax of 6% on room or bed accommodation of less than thirty nights in the city, increased from 5% effective April 1, 2024. It is charged in addition to the 7% Manitoba RST and 5% GST that already apply to short-term accommodation.assessment.winnipeg.ca |
| Charge | How it is calculated |
|---|---|
| Tobacco tax | Manitoba tobacco tax has applied at these rates since midnight June 30, 2019: cigarettes 30.0 cents each ($60.00 per carton of 200), fine cut tobacco 45.5 cents per gram, all other tobacco products 29.0 cents per gram, raw leaf tobacco 27.5 cents per gram, and cigars 75% of the retail selling price to a maximum of $5.00 per cigar. RST at 7% applies on top of tobacco tax, and businesses selling tobacco cannot use the small-business registration exception.gov.mb.ca |
| Fuel tax | Manitoba fuel tax is charged per litre, not as a percentage: clear gasoline and diesel 12.5 cents per litre and marked gasoline 2.7 cents per litre (both effective January 1, 2025), railway diesel 6.3 cents, propane and butane 3.0 cents, commercial heating fuel 1.9 cents, bunker fuel and crude oil 1.7 cents, aviation fuel 3.2 cents, and aviation fuel for commercial cargo flights 1.5 cents. Natural gas used to operate a motor vehicle is 9.0 cents per cubic metre effective January 1, 2025.gov.mb.ca |
These are cents or dollars per unit. They are built into the shelf or pump price rather than added at the till, so they never appear as a percentage on a receipt.
Worth knowing
What makes Manitoba's RST different?
Manitoba is the province that raised its sales tax and then put it back. It also taxes insurance, exempts flood-control equipment, and refunds RST when you sell your old vehicle privately within six months of buying a new one.
Common questions
Questions about Manitoba sales tax.
What is the sales tax rate in Manitoba?
The total sales tax rate in Manitoba is 12%, made up of 5% federal GST plus 7% Manitoba Retail Sales Tax (RST). Manitoba does not use HST, so the two taxes are charged and reported separately.
How much is GST in Manitoba?
GST in Manitoba is 5%. Manitoba is a non-participating province, so the federal 5% GST is charged on its own alongside Manitoba's separate 7% Retail Sales Tax rather than being blended into an HST.
What is Manitoba RST?
Manitoba RST (Retail Sales Tax) is a 7% provincial tax on the retail sale or rental of most goods and certain services in Manitoba. Manitoba RST is calculated on the selling price before GST is applied, so it never compounds on the federal tax.
Is Manitoba RST charged on top of the GST?
No. Manitoba RST of 7% is calculated on the selling price before the 5% GST is applied, and The Retail Sales Tax Act expressly excludes the federal GST from the fair value that RST is charged on. On a $100 purchase in Manitoba you pay $5.00 GST and $7.00 RST for a total of $112.00, not $112.35.
When do I have to register to collect Manitoba RST?
A business carrying on business in Manitoba must register for an RST number before making taxable sales, except small businesses with annual taxable sales under $30,000. Businesses that sell tobacco or liquor, or that buy from out-of-province suppliers who do not collect Manitoba RST, must register no matter how small their sales are.
Is insurance taxable in Manitoba?
Yes, most insurance premiums in Manitoba are subject to 7% RST, including property, liability, credit, surety, legal expense and group life, disability and critical illness contracts. Individual life and health insurance, trip interruption insurance, and Autopac vehicle insurance are exempt from Manitoba RST.
How much tax do you pay on a hotel room in Winnipeg?
A hotel room in Winnipeg carries 5% GST, 7% Manitoba RST on short-term accommodation of less than one month, and the City of Winnipeg's 6% accommodation tax, which rose from 5% on April 1, 2024. That works out to 18% in total tax on a Winnipeg hotel room.
Across Canada
How does Manitoba compare with the rest of Canada?
At 12%, Manitoba is level with British Columbia, a point above Saskatchewan and a point below Ontario.
| Province or territory | Tax type | GST | Provincial | Total |
|---|---|---|---|---|
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Alberta | GST only | 5% | None | 5% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Manitoba | GST + RST | 5% | 7% RST | 12% |
| Ontario | HST | 5% | 8% provincial portion | 13% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| New Brunswick | HST | 5% | 10% provincial portion | 15% |
| Nova Scotia | HST | 5% | 9% provincial portion | 14% |
| Prince Edward Island | HST | 5% | 10% provincial portion | 15% |
| Newfoundland and Labrador | HST | 5% | 10% provincial portion | 15% |
| Yukon | GST only | 5% | None | 5% |
| Northwest Territories | GST only | 5% | None | 5% |
| Nunavut | GST only | 5% | None | 5% |
Rates verified July 2026 against federal and provincial government sources.
Where the Manitoba rates come from
Every Manitoba figure on this page was checked against the government sources listed below and verified in July 2026. Rates change, most often on January 1 or April 1, so treat this as a maintained reference rather than a filing document. It is an estimate, not tax advice. Verify with the Canada Revenue Agency before you rely on a number.
- canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html
- gov.mb.ca/finance/taxation/taxes/retail.html
- gov.mb.ca/finance/taxation/pubs/bulletins/004.pdf
- gov.mb.ca/finance/taxation/pubs/bulletins/030.pdf
- gov.mb.ca/finance/taxation/pubs/bulletins/061.pdf
- gov.mb.ca/finance/taxation/pubs/bulletins/012.pdf
- gov.mb.ca/finance/taxation/electricity.html
- gov.mb.ca/finance/taxation/taxes/tobacco.html
- gov.mb.ca/finance/taxation/taxes/gasoline.html
- web2.gov.mb.ca/laws/statutes/ccsm/r130.php?lang=en
- assessment.winnipeg.ca/asmttax/english/other_taxes/accommodation.stm
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