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
- Step 1
Add GST and RST to a price
Multiply the price before tax by 1.12. For example, $100 × 1.12 = $112.00.
- Step 2
Find the tax on a price
Multiply the price before tax by 0.12. For example, $100 × 0.12 = $12.00.
- 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.
| 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?
What is the total sales tax in Manitoba?
Is RST charged on GST?
How do I take tax off a Manitoba total?
Related tools
Other provinces and territories
- Alberta AB 5% GST
- British Columbia BC 12% GST + PST
- Manitoba MB 12% GST + RST
- New Brunswick NB 15% HST
- Newfoundland and Labrador NL 15% HST
- Northwest Territories NT 5% GST
- Nova Scotia NS 14% HST
- Nunavut NU 5% GST
- Ontario ON 13% HST
- Prince Edward Island PE 15% HST
- Quebec QC 14.975% GST + QST
- Saskatchewan SK 11% GST + PST
- Yukon YT 5% GST
Sources
Checked against these official sources on . How we calculate
- GST/HST calculator (and rates) — Canada Revenue Agency
- Retail sales tax (RST) — Government of Manitoba
- Type of supply — taxable, zero-rated and exempt — Canada Revenue Agency