Manitoba Income Tax Brackets
The budget 2023 announced that the income thresholds for income tax brackets in Manitoba will be increased to $47,000 and $100,000 for the 2024 tax year. The tax bracket changes are outlined in the table below.
Manitoba Provincial Income Tax Changes 2024
| 2023 | 2024 | Rate |
|---|---|---|
| Less than $15,000 | Less than $15,780 | 0% |
| $15,001 to $36,842 | $15,781 to $47,000 | 10.80% |
| $36,843 to $79,625 | $47,001 to $100,000 | 12.75% |
| More than $79,625 | More than $100,000 | 17.40% |
Source: Government of Manitoba
Manitoba Personal Amounts 2023-2024
| 2023 | 2024 | |
|---|---|---|
| Basic Personal Amount | $15,000 | $15,780 |
| Maximum Spouse/Common-Law Partner Amount | $9,134 | $9,134 |
| Maximum Eligible Dependant Amount | $9,134 | $9,134 |
Manitoba Family Tax Benefit
The Family Tax Benefit is a non-refundable tax credit. The total benefit amount is multiplied by the lowest tax bracket rate (10.80%) to get the final tax credit amount.
Manitoba Family Tax Benefit 2024
| Sum of: | |
|---|---|
| Basic Amount | $2,065 |
| For Eligible Dependent, Spouse, or Common-Law Partner | $2,065 |
| If Over 65 Years of Age | $2,065 |
| If Spouse Is Over 65 Years of Age | $2,065 |
| Disability Claim | $2,752 |
| Each Disabled Dependent 18 Years of Age or Over | $2,752 |
| Each Dependent 18 Years of Age or Under | $2,752 |
| Total | Sum of the above MINUS 9% of your Net Income |
Source: Government of Manitoba
Manitoba Personal Tax Credit
The Manitoba Personal Tax Credit is a refundable tax credit. This means that you can get this credit even if you haven’t paid any income tax for the year.
Manitoba Personal Tax Benefit 2024
| Sum of: | |
|---|---|
| Basic Amount | $195 |
| For Eligible Dependent, Spouse, or Common-Law Partner | $195 |
| If Over 65 Years of Age | $113 |
| If Spouse Is Over 65 Years of Age | $113 |
| Disability Claim | $113 |
| Each Disabled Dependent 18 Years of Age or Over | $62 |
| Each Dependent 18 Years of Age or Under | $26 |
| Total | Sum of the above MINUS 1% of your Family’s Net Income |
Manitoba Volunteer Firefighter and Search & Rescue Tax Credits
If you perform more than 200 hours of volunteer firefighting or search and rescue services in a year, you can claim a $324 non-refundable tax credit.
Other Tax Credits
If you live in Manitoba, you may be eligible for several other refundable and non-refundable tax credits. Some of the tax credits are:
- Manitoba’s Fitness Tax Credit
- Children's Arts and Cultural Activity Tax Credit
- Political Contributions Tax Credit
- Fertility Treatment Tax Credit
- Seniors’ School Tax Rebate
- Green Energy Equipment Tax Credit
A complete list of tax credits and their amount can be found on the Government of Manitoba’s Personal Tax Credits page.