Manitoba Income Tax Brackets
Manitoba’s personal income tax is part of a dual taxation system where residents pay both federal and provincial taxes on their earnings. Both components are structured as progressive taxes, meaning that as an individual’s taxable income increases, so does the rate at which they are taxed. This system employs multiple tax brackets, ensuring that lower-income earners face lower tax rates on the initial portions of their income. In comparison, higher rates apply to income above set thresholds. Additionally, Manitoba provides various credits and deductions to help ease the tax burden on individuals and families, thereby supporting fairness and encouraging specific financial behaviors.
The revenue generated from these taxes is vital for funding a range of public services and infrastructure projects throughout the province. Funds collected are allocated to support essential services such as healthcare, education, and transportation, which in turn contribute to the overall well-being and economic stability of the community. Manitoba’s tax policies are periodically reviewed and adjusted to reflect changing economic conditions, ensuring that the tax system remains both equitable and responsive to the needs of its residents.
Manitoba Provincial Income Tax Brackets
| 2023 | 2024 | 2025 | Rate |
|---|---|---|---|
| Less than $15,000 | Less than $15,780 | Less than $15,969 | 0% |
| $15,001 to $36,842 | $15,781 to $47,000 | $15,970 to $47,564 | 10.80% |
| $36,843 to $79,625 | $47,001 to $100,000 | $47,565 to $101,200 | 12.75% |
| More than $79,625 | More than $100,000 | More than $101,200 | 17.40% |
Source: Government of Manitoba
Manitoba Personal Amounts 2023-2025
| 2023 | 2024 | 2025 | |
|---|---|---|---|
| Basic Personal Amount | $15,000 | $15,780 | 15,969* |
| Maximum Spouse/Common-Law Partner Amount | $9,134 | $9,134 | 9,134 |
| Maximum Eligible Dependant Amount | $9,134 | $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
| 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
| 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.