Sales Tax in Manitoba (2026)
Manitoba applies the 5% federal GST plus a 7% Retail Sales Tax (RST), for a combined 12% on most taxable goods and services. Manitoba calls its provincial tax RST rather than PST, but it works the same way and appears as a separate line from GST on invoices.
| Tax | Rate |
|---|---|
| GST (federal) | 5% |
| Retail Sales Tax (RST) | 7% |
| Combined | 12% |
What's Taxed and What's Exempt
Manitoba RST exemptions include basic groceries, prescription drugs, most agricultural products, and certain childrens items. As elsewhere in Canada, GST exemptions follow the federal rules. Some services are taxable under RST, so check the Manitoba Finance bulletins for your category.
How to Calculate MB Sales Tax
RST = Amount × 0.07
Total = Amount + GST + RST
CA$1,000 → GST 50 + RST 70 = CA$1,120Example — 12% on a CA$1,000 invoice
- Amount before tax: CA$1,000.00
- GST 5% = CA$50.00
- RST 7% = CA$70.00
- Total = CA$1,120.00
Reverse Calculation (Tax-Included Price)
If a price already includes tax and you need the pre-tax amount:
CA$1,120 ÷ 1.12 = CA$1,000 before taxInvoice Requirements in Manitoba
A Manitoba invoice should show your GST number, the pre-tax amount, the 5% GST and 7% RST as separate lines, and the total. Businesses making taxable sales generally need an RST number from Manitoba Finance.
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What is the sales tax rate in Manitoba? +
Manitoba charges 5% GST plus 7% RST (Retail Sales Tax), for a combined 12% on most goods and services.
How do I calculate sales tax on CA$1,000 in Manitoba? +
On CA$1,000: GST is 1000 x 0.05 = CA$50, RST is 1000 x 0.07 = CA$70, so the total is CA$1,120.
How do I remove tax from a tax-included price? +
Divide the tax-included total by 1.12. For example, CA$1,120 / 1.12 = CA$1,000 before tax.