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Province · 12% GST + RST · 2026

Manitoba GST + RST calculator

Manitoba charges 5% GST plus 7% RST, for 12% combined. Both are calculated on the price before tax: $100 + $5.00 GST + $7.00 RST = $112.00.

Rates checked · Sources

GSTAPP.CA · Manitoba
12% GST + RST · 2026 rates


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Rates verified Oct 12, 2026 · Estimate, not tax advice

Combined
12%
GST
5%
RST
7%

In effect since July 1, 2019.

How sales tax works in Manitoba

Manitoba charges the 5% federal GST plus its own 7% retail sales tax (RST), for 12% combined on most purchases.

RST is calculated on the selling price before GST, so there is no tax on tax: $100 becomes $100 + $5 GST + $7 RST = $112.

The RST rate was 8% from July 1, 2013 to June 30, 2019 and has been 7% since July 1, 2019.

How to calculate GST and RST in Manitoba

  1. Step 1

    Add GST and RST to a price

    Multiply the price before tax by 1.12. For example, $100 × 1.12 = $112.00.

  2. Step 2

    Find the tax on a price

    Multiply the price before tax by 0.12. For example, $100 × 0.12 = $12.00.

  3. Step 3

    Remove GST and RST from a total

    Divide the tax-included total by 1.12. For example, $112.00 ÷ 1.12 = $100.00 before tax.

Manitoba GST and RST on common amounts

Tax and total for purchases taxed at the full 12% rate.

Manitoba sales tax on amounts from $1 to $5,000
Before tax GST 5%RST 7% Total
$1.00 $0.05$0.07 $1.12
$5.00 $0.25$0.35 $5.60
$10.00 $0.50$0.70 $11.20
$20.00 $1.00$1.40 $22.40
$25.00 $1.25$1.75 $28.00
$50.00 $2.50$3.50 $56.00
$75.00 $3.75$5.25 $84.00
$100.00 $5.00$7.00 $112.00
$150.00 $7.50$10.50 $168.00
$200.00 $10.00$14.00 $224.00
$250.00 $12.50$17.50 $280.00
$500.00 $25.00$35.00 $560.00
$750.00 $37.50$52.50 $840.00
$1,000.00 $50.00$70.00 $1,120.00
$2,500.00 $125.00$175.00 $2,800.00
$5,000.00 $250.00$350.00 $5,600.00

What’s taxed and what isn’t

Most goods and services have the full 12%. These are the main exceptions — use Itemize in the calculator to mix taxed and untaxed items on one receipt.

Common RST exemptions (GST may still apply)

  • Children's-size clothing and footwear
  • Printed books

Manitoba publishes RST bulletins listing what is and is not taxable.

Zero-rated everywhere in Canada (0% GST/HST)

  • Basic groceries such as milk, bread, eggs, vegetables and meat
  • Prescription drugs and drug-dispensing fees
  • Many medical devices, such as hearing aids and artificial teeth
  • Feminine hygiene products
  • Most agricultural and fishery products
  • Exports of goods and many services to non-residents

Taxed at the full 12%

  • Clothing and footwear for adults
  • Soft drinks, candy and snack foods
  • Restaurant meals and take-out
  • Hotel rooms
  • Haircuts, car repairs and most other services
  • Legal and accounting services

Manitoba sales tax rate history

Period Tax Rate
Jul 1, 2019 – today GST 5% + RST 7% 12%
Jul 1, 2013 – Jun 30, 2019 GST 5% + RST 8% 13%
Jan 1, 2008 – Jun 30, 2013 GST 5% + RST 7% 12%

The federal GST was 7% from 1991, 6% from July 1, 2006 and has been 5% since January 1, 2008.

Manitoba sales tax questions

What is RST in Manitoba?
RST is Manitoba’s retail sales tax — the provincial sales tax. It is 7% and is charged in addition to the 5% federal GST.
What is the total sales tax in Manitoba?
12% on most purchases: 5% GST plus 7% RST.
Is RST charged on GST?
No. Manitoba calculates RST on the selling price before GST.
How do I take tax off a Manitoba total?
Divide by 1.12 when both taxes apply. For example, $224 ÷ 1.12 = $200 before tax, with $10 GST and $14 RST.

Other provinces and territories

Sources

Checked against these official sources on . How we calculate