Provincial Tax: Understand how federal and provincial tax rates stack together with our Canadian Provincial Tax Guide.
Use this calculator to find the sales tax on purchases in Manitoba. Manitoba charges 5% GST + 7% RST for a combined 12% total sales tax on most goods and services. RST (Retail Sales Tax) is Manitoba’s equivalent of PST.
You can also enter the total amount after tax to reverse-calculate the pre-tax price—useful for accounting, refunds, or budgeting.
How Manitoba’s sales tax works
Manitoba uses a dual tax system with both federal and provincial taxes:
| Component | Rate | What it applies to |
|---|---|---|
| GST (federal) | 5% | Most goods and services |
| RST (provincial) | 7% | Most goods and many services |
| Total | 12% | When both apply |
Note: Manitoba calls its provincial tax “RST” (Retail Sales Tax) rather than PST, but it functions the same way as PST in other provinces.
Quick sales tax calculation examples
Here are common purchase amounts with Manitoba’s 12% combined rate:
| Purchase Price | GST (5%) | RST (7%) | Total Tax (12%) | Final Cost |
|---|---|---|---|---|
| $50 | $2.50 | $3.50 | $6.00 | $56.00 |
| $100 | $5.00 | $7.00 | $12.00 | $112.00 |
| $500 | $25.00 | $35.00 | $60.00 | $560.00 |
| $1,000 | $50.00 | $70.00 | $120.00 | $1,120.00 |
| $5,000 | $250.00 | $350.00 | $600.00 | $5,600.00 |
| $25,000 | $1,250.00 | $1,750.00 | $3,000.00 | $28,000.00 |
| $50,000 | $2,500.00 | $3,500.00 | $6,000.00 | $56,000.00 |
Formula: Total = Purchase Price × 1.12
What’s exempt from Manitoba sales tax?
Zero-rated for GST (0% federal tax):
- Basic groceries (milk, bread, vegetables, meat, eggs)
- Prescription drugs
- Most medical devices
- Agricultural products
RST-exempt items (0% provincial tax):
- Basic groceries (unprepared food)
- Children’s clothing and footwear
- Prescription drugs
- Books (print only)
- Certain agricultural equipment
- Residential heating fuel
Fully exempt (no GST or RST):
- Residential rent (long-term)
- Most health and dental services
- Educational services
- Childcare services
- Used residential property (resale homes)
Taxed at full 12%:
- Restaurant meals and prepared food
- Alcohol and tobacco
- Vehicles and gasoline
- Electronics and appliances
- Furniture and home goods
- Most services (haircuts, repairs, etc.)
Manitoba RST vs PST in other provinces
Manitoba’s 7% RST is identical in function to PST in BC and Saskatchewan, just with a different name:
| Province | Provincial Tax Name | Rate |
|---|---|---|
| British Columbia | PST | 7% |
| Manitoba | RST | 7% |
| Saskatchewan | PST | 6% |
All three provinces charge these taxes separately from the 5% federal GST (not harmonized).
Sales tax on major purchases in Manitoba
| Purchase Type | Cost | GST (5%) | RST (7%) | Total Tax | Final Cost |
|---|---|---|---|---|---|
| New vehicle | $40,000 | $2,000 | $2,800 | $4,800 | $44,800 |
| Home renovation | $25,000 | $1,250 | $1,750 | $3,000 | $28,000 |
| Furniture | $5,000 | $250 | $350 | $600 | $5,600 |
| Electronics | $2,000 | $100 | $140 | $240 | $2,240 |
| Appliances | $3,000 | $150 | $210 | $360 | $3,360 |
Used vehicles: When you buy a used vehicle in Manitoba (private sale or dealer), you pay RST based on the declared value or “Average Wholesale” value from the Canadian Red Book, whichever is higher. This prevents underreporting sale prices.
Manitoba sales tax vs other provinces
| Province | Tax System | Total Rate |
|---|---|---|
| Alberta, Territories | GST only | 5% |
| Saskatchewan | GST + PST | 11% |
| British Columbia | GST + PST | 12% |
| Manitoba | GST + RST | 12% |
| Ontario | HST | 13% |
| Quebec | GST + QST | 14.975% |
| Atlantic provinces | HST | 15% |
Manitoba’s 12% rate is middle-of-the-pack among Canadian provinces. Residents pay less than Ontario (13%), Quebec (15%), and Atlantic Canada (15%), but more than Saskatchewan (11%) and significantly more than Alberta and the territories (5%).
Restaurant meals and prepared food in Manitoba
Important difference from BC: In Manitoba, restaurant meals are subject to both GST and RST for a full 12% tax. British Columbia only charges 5% GST on meals (no PST).
This means dining out costs more in Manitoba:
| Meal Cost | Manitoba (12%) | BC (5%) | Difference |
|---|---|---|---|
| $50 | $56.00 | $52.50 | $3.50 more |
| $100 | $112.00 | $105.00 | $7.00 more |
How to calculate GST and RST separately
When both taxes apply:
Step 1: Calculate GST = Price × 0.05
Step 2: Calculate RST = Price × 0.07
Step 3: Total = Price + GST + RST
Example: $200 purchase
- GST: $200 × 0.05 = $10.00
- RST: $200 × 0.07 = $14.00
- Total: $200 + $10 + $14 = $224.00
Quick method: Price × 1.12 = Total
Reverse calculating sales tax (working backwards)
If you have a total and need to find the pre-tax amount:
Formula: Pre-tax Price = Total ÷ 1.12
Example: You paid $224.00 total. What was the pre-tax price?
- Pre-tax: $224 ÷ 1.12 = $200.00
- GST paid: $200 × 0.05 = $10.00
- RST paid: $200 × 0.07 = $14.00
Manitoba RST for businesses
Businesses selling taxable goods and services in Manitoba must:
- Register for RST with the Manitoba Tax Administration if sales exceed thresholds
- Collect 7% RST on taxable goods and services
- Remit RST to the provincial government (separate from GST)
- File RST returns quarterly or annually
Key limitation: Unlike HST provinces, businesses in Manitoba cannot claim input tax credits on RST paid for business purchases. The RST is a “tax on tax” that increases business costs.
Common Manitoba sales tax questions
Is there tax on car insurance in Manitoba?
No. In Manitoba, MPI (Manitoba Public Insurance) provides mandatory auto insurance, and it is not subject to GST or RST.
Do I pay RST on used cars?
Yes. When you register a used vehicle in Manitoba, you pay 7% RST based on the greater of the sale price or the Canadian Red Book average wholesale value.
Is there sales tax on rent in Manitoba?
No. Long-term residential rent is exempt from both GST and RST. However, short-term rentals under 30 days (hotels, Airbnb) are subject to both taxes (12% total).
Can I get a refund on GST/RST?
Generally no for consumers. Businesses can claim input tax credits for GST (but not RST). Low-income individuals may receive the GST/HST credit (quarterly payment from CRA) as tax relief, but this isn’t a refund of taxes paid.
All provinces: Sales tax rate comparison
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