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Manitoba Tax Calculator

Manitoba RST Calculator 2026 — 7% RST + 5% GST

Manitoba charges 12% total tax: 7% RST (Retail Sales Tax, also known as PST) + 5% GST. Enter any amount to get an instant breakdown, or reverse-calculate from a total.

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12% Total Tax
5%
Federal GST
+
7%
Manitoba RST
=
12%
Total
Quick Answer: Manitoba RST is 7%. Combined with 5% GST, total sales tax is 12%
$100 purchase RST $7.00 + GST $5.00 $112.00 total
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Calculate Manitoba Sales Tax
Enter any amount to calculate GST + RST instantly
Subtotal $0.00
GST (5%) $0.00
RST (7%) $0.00
Total $0.00
$0.00 + 5% GST + 7% RST = $0.00

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Understanding Manitoba Sales Tax

Manitoba uses a dual tax system with federal GST and provincial RST (Retail Sales Tax) applied separately to most goods and some services.

GST vs RST in Manitoba

Manitoba charges two separate taxes: 5% federal GST and 7% provincial RST. Unlike HST provinces, these taxes are calculated separately on the original amount. RST is Manitoba's term for what other provinces call PST. Learn more about calculating GST on invoices.

RST Registration

If you sell taxable goods or services in Manitoba, you must register for RST with Manitoba Finance. Unlike GST (which has a $30,000 threshold), there's no small supplier exemption for Manitoba RST. See our invoice requirements guide.

RST-Exempt Items

Many items are RST-exempt in Manitoba: basic groceries, children's clothing (sizes 0-16), prescription medications, and most professional services. Use our invoice generator to handle tax-exempt items correctly.

Manitoba Sales Tax Examples

Quick reference for common amounts (5% GST + 7% RST = 12%)

Amount GST (5%) RST (7%) Total
$50.00 $2.50 $3.50 $56.00
$100.00 $5.00 $7.00 $112.00
$250.00 $12.50 $17.50 $280.00
$500.00 $25.00 $35.00 $560.00
$1,000.00 $50.00 $70.00 $1,120.00
$5,000.00 $250.00 $350.00 $5,600.00

Manitoba RST for Business Owners: What You Need to Know

Manitoba's Dual-Tax System vs HST Provinces

Manitoba is one of three provinces that uses a separate GST + RST/PST system rather than a single harmonized sales tax. The other GST+PST provinces are British Columbia (7% PST) and Saskatchewan (6% PST). Manitoba calls its provincial tax RST (Retail Sales Tax) rather than PST, though the concept is the same. For businesses, the dual-tax system means tracking two separate tax obligations: federal GST filed with the Canada Revenue Agency, and provincial RST filed with Manitoba Finance. While this adds administrative overhead compared to single-tax provinces like Ontario (13% HST), it also means RST-exempt items only carry the 5% federal rate.

RST on Insurance Premiums

Manitoba is unique among provinces in charging RST on insurance premiums. Group life and health insurance, property insurance, and vehicle insurance all attract the 7% RST. This is a significant cost for businesses — a $5,000 annual commercial insurance premium carries an additional $350 in RST. Unlike GST, this RST is not recoverable as an input tax credit. If you're tracking business insurance costs, our expense tracking tool can help categorize these non-recoverable taxes correctly.

RST on Restaurant Meals and Prepared Food

Manitoba charges 7% RST on restaurant meals, take-out food, and catering services. This is broader than some other provinces — in BC and Saskatchewan, restaurant meals are typically PST-exempt. For Winnipeg and Brandon businesses that cater or provide meal services, this means collecting RST on every order. Combined with 5% GST, a $50 catered lunch costs your client $56 total.

RST on Vehicles and Equipment

Vehicles purchased in Manitoba carry 7% RST on the purchase price. For businesses claiming Capital Cost Allowance (CCA), the non-recoverable RST is added to the asset's cost base. A $50,000 work truck costs $53,500 after RST, and the full $53,500 enters your CCA Class 10 pool for depreciation. Private vehicle sales between individuals are also subject to RST based on the purchase price or book value, whichever is higher.

Filing RST Returns in Manitoba

Manitoba RST filing frequency depends on annual RST collected: businesses collecting over $10,000 per year file monthly, those collecting less file annually. Returns are filed with Manitoba Finance, separately from your federal GST return. Late filing carries penalties and interest. For businesses tracking both GST and RST obligations, our tax reporting tools can help you stay organized and on time.

Manitoba RST FAQs

What is the sales tax rate in Manitoba?
Manitoba charges 12% total: 7% RST (Retail Sales Tax) + 5% GST. Unlike PST in BC and Saskatchewan, Manitoba's RST applies to a broader range of goods including insurance premiums and restaurant meals. This rate applies uniformly across all Manitoba cities including Winnipeg, Brandon, Steinbach, and Thompson.
Is Manitoba RST recoverable as an input tax credit?
No. Manitoba RST is not recoverable as an input tax credit on your GST/HST return. Only the 5% GST portion qualifies for ITC claims. This is the same as PST in BC and Saskatchewan. RST paid on business purchases is a direct cost that flows to your expense accounts. You can, however, deduct RST paid on business expenses as part of your income tax deduction.
What is RST exempt in Manitoba?
Basic groceries, prescription drugs, children's clothing (sizes 0-16), and most services are RST exempt. However, Manitoba charges RST on some items other provinces don't, including restaurant meals, insurance premiums, and electricity. Always verify the taxability of your specific items with Manitoba Finance.
How do I calculate Manitoba tax on an invoice?
Multiply your subtotal by 0.07 for RST and 0.05 for GST. For example, on a $500 invoice: RST = $35.00, GST = $25.00, total = $560.00. Both taxes are calculated separately on the original amount. iBill calculates this automatically for every Manitoba invoice.
Does Manitoba have HST?
No. Manitoba uses a separate RST + GST system, not a harmonized tax. RST is collected by the province, GST is collected federally. Businesses must register separately for each. Manitoba has never adopted HST, unlike Ontario and the Atlantic provinces.
What is the difference between RST and PST?
RST (Retail Sales Tax) is Manitoba's name for what other provinces call PST (Provincial Sales Tax). The concept is the same — a provincial consumption tax applied separately from federal GST. Manitoba is the only province that uses the "RST" designation. The rate is 7%, same as BC's PST.
Do I need to register for Manitoba RST?
If you sell or lease taxable goods in Manitoba, provide taxable services, or purchase goods for use in Manitoba from outside the province, you must register for RST with Manitoba Finance. Unlike GST, there is no small supplier exemption — registration is required regardless of revenue. Online sellers shipping into Manitoba must also register.
Does RST apply to services in Manitoba?
Most professional services in Manitoba are RST-exempt, including legal, accounting, and consulting services. However, some services are taxable: telecommunications, private security, commercial parking, dry cleaning, and laundry services. Restaurant meals and catering are also subject to RST.
Is RST charged on insurance in Manitoba?
Yes. Manitoba is one of the few provinces that charges RST on insurance premiums, including property insurance, vehicle insurance, and group life and health insurance. The 7% RST applies to the premium amount. This is a significant additional cost that is not recoverable as an input tax credit.

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Canadian Tax & Invoice Resources

GST/HST Calculator All provinces Ontario HST Calculator 13% HST breakdown BC PST Calculator 7% PST + 5% GST Quebec QST Calculator 9.975% QST on subtotal Saskatchewan PST 6% PST + 5% GST CRA Invoice Requirements Compliance guide Manitoba Invoice Software Auto RST calculation Canadian Invoice Software All provinces CRA Tax Reports Auto RST/GST filing Alberta GST Calculator 5% GST Only — No PST Embed This Calculator Widget for your site

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