Manitoba Sales Tax (GST & RST) Calculator 2024

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Sales Taxes in Manitoba

Manitoba is one of the provinces in Canada that charges separate 7% provincial Retail Sales Tax (RST) and 5% federal Goods and Services Tax (GST). Most goods and services are charged both taxes, with a number of exceptions.

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Manitoba Rebates and Exemptions to the PST

There are categories of goods and services that are not charged PST. These are defined by Manitoba’s Retail Sales Tax Act. These rebates and exemptions are separate from the ones granted on a national level.

These categories include:

1. Books including audiobooks and ebooks.
2. Children’s clothing, footwear, and car seats and booster seats.
3. Prescription medications, household medical aids, and many health and medical products.
4. Feminine hygiene products.
5. A number of farm and industrial products.
6. Used clothes and furniture under $100.

Many more goods and services are also exempt from the PST. You can find a comprehensive list here

Manitoba First Nations and RST

Registered First Nations are exempt from the 7% RST for goods and services purchased on First Nations lands. See here for more details.

Manitoba Rebates and Exemptions to the GST

There are two types of exemptions for GST: direct exemptions and zero-rated goods and services. The difference is related to how businesses handle costs related to the exemptions, but as a consumer, you would not have to pay GST on items from either category.

Goods and services that are zero-rated from GST include:

• Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
• Prescription drugs, but not any drugs available over-the-counter (OTC).
• Medical devices
• Feminine hygiene products

Goods and services that are directly exempt from GST include:

• Residential resales of property that has been previously owned and used
• Rental accommodations of longer than a month
• Educational services that lead to a certificate or diploma or are required for a certain practice
• Medical and dental services
• Financial services such as bank fees
• Legal aid services
• Day-care services

Manitoba Revenues from Sales Taxes

Sales taxes make up a significant portion of Manitoba’s budget. Revenues from sales taxes such as the PST are expected to total $2.021 billion, or 22.1% of all of Manitoba’s taxation revenue, during the 2020 fiscal year. This is more than 40% of revenue from income taxes in Manitoba.

Federal Revenues from Sales Taxes

Sales taxes also contribute to the Canadian government’s budget. The 5% Goods and Services Tax is expected to bring $40.8 billion in tax revenue during the 2019 fiscal year. This amounts to 14.2% of total tax revenue on the federal level. This is almost double the amount Canada spends on national defence every year.