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 | 2026 | Rate |
|---|---|---|---|---|
| up to $36,842 | up to $47,000 | up to $47,000 | up to $47,000 | 10.80% |
| Over $36,842 to $79,625 | Over $47,000 to $100,000 | Over $47,000 to $100,000 | Over $47,000 to $100,000 | 12.75% |
| More than $79,625 | More than $100,000 | More than $100,000 | More than $100,000 | 17.40% |
Source: Government of Manitoba
Manitoba Personal Amounts
| 2023 | 2024 | 2025 | 2026 | |
|---|---|---|---|---|
| Basic Personal Amount | $15,000 | $15,780 | 15,780* | 15,780* |
| Maximum Spouse/Common-Law Partner Amount | $9,134 | $9,134 | 9,134 | 9,134 |
| Maximum Eligible Dependant Amount | $9,134 | $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 complete at least 200 hours of eligible volunteer firefighting, search and rescue service, or a combination of both during the year, you may claim Manitoba’s Volunteer Firefighter and Search and Rescue Volunteer Tax Credit. For 2025 and later tax years, the credit is based on a $6,000 claim amount and can reduce your Manitoba income tax by up to $648. Because it is a non-refundable tax credit, it can lower the tax you owe to zero, but any unused amount will not be paid to you as a refund.
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.
Manitoba Housing Tax Credits
Manitoba offers housing-related tax credits to eligible renters and homeowners. These credits can reduce your overall housing costs, but they are not included in the income-tax estimate shown by this calculator.
Renters Affordability Tax Credit
If you rented your principal residence in Manitoba during 2026, you may qualify for the Renters Affordability Tax Credit of up to $625. The amount you can claim generally depends on the number of months during the year that you rented and occupied an eligible Manitoba residence.
The credit is also available to people living in eligible social housing and to some renters receiving non-EIA Rent Assist benefits. Seniors may qualify for an additional income-tested top-up of up to $357, although the top-up is gradually reduced based on family net income.
Homeowners Affordability Tax Credit
Eligible Manitoba homeowners can receive a Homeowners Affordability Tax Credit of up to $1,600 for 2026. The credit applies to the school-tax portion of the property taxes charged on a homeowner’s principal residence. The actual credit is limited to the lower of $1,600 and the gross school taxes charged on the property.
For most eligible homeowners, the credit is applied directly to their municipal property tax statement. Homeowners generally need to designate the property as their principal residence with their municipality. If an eligible homeowner does not receive the credit on the property tax bill, they may claim it when filing their Manitoba income tax return.
Calculator note: The results above do not include the Renters Affordability Tax Credit. They also do not include any Homeowners Affordability Tax Credit that was not already applied to your municipal property-tax statement. These credits may affect your final Manitoba tax refund or balance owing when claimed on your tax return.