Manitoba GST/HST / Sales Tax 2026

5% GST + 7% RST · rank #6 · ~$120.00 tax on a $1,000 taxable purchase.

Manitoba GST/HST snapshot

Manitoba charges 5% GST + 7% RST on most taxable goods and services (GST + Retail Sales Tax (RST)). On $1,000 taxable purchase (before tax), tax is about $120.00. Combined rate applies to the pre-tax price for HST and for GST+PST/QST/RST in this model (CRA-aligned base). Manitoba uses Retail Sales Tax (RST) at 7% on the selling price before GST (Manitoba Finance); combined taxable rate is 12%. Zero-rated and exempt supplies, and place-of-supply rules, can change the rate that actually applies.

Combined rate

12%

Rate label

5% GST + 7% RST

Tax on $1,000

$120.00

National rank

#6 lowest

How sales tax works in Manitoba

Outside HST, Manitoba layers federal GST with RST. CRA calculates GST on the price without the provincial retail tax.

Where Manitoba sits vs Canada

On $1,000 taxable purchase (before tax), Manitoba collects about $70.00 more tax than the GST-only jurisdictions and about $30.00 less than the 15% HST provinces.

National rank by lowest combined rate: #6. Highest combined rates in this set are shared by New Brunswick, Newfoundland and Labrador, and Prince Edward Island.

Place of supply and Manitoba

If CRA’s place of supply is Manitoba, charge 5% GST + 7% RST. A business located in Manitoba may still charge another province’s rate when goods are delivered elsewhere (CRA mattress / laptop examples).

Zero-rated basic groceries remain 0% even when the place of supply is here. Exempt supplies follow CRA type-of-supply rules.

Who should care about Manitoba sales tax

Shoppers & relocators

Compare Manitoba’s 5% GST + 7% RST with Alberta’s 5% GST-only stack or Atlantic 15% HST when budgeting big purchases or a move.

Sellers & freelancers

Charge the place-of-supply rate. If the supply is made in Manitoba, use 5% GST + 7% RST; delivery or remote services may point to a different province.

GST/HST registrants

Use province rates for quotes and remittances, keep ITC-supporting invoices, and confirm small-supplier vs registrant status on CRA.

GST + Retail Sales Tax (RST)

Federal GST (5%)

Applies nationwide on taxable supplies. In HST provinces it is embedded in the single HST rate rather than shown as a separate invoice line.

Manitoba Retail Sales Tax (RST)

Manitoba Finance: 7% RST on the selling price before GST. CRA table lists GST 5% + PST 7% (12% combined).

Not in this rate

Zero-rated/exempt supplies, municipal fees, and alcohol/tobacco-specific levies are outside the general combined rate shown here.

Compare Manitoba with another province

Compare any two provinces

Combined GST/HST/PST rates and tax on a $1,000 taxable purchase.

First province

Second province

Purchase ladder — Manitoba

Pre-tax amount	Tax	After tax
$50.00	$6.00	$56.00
$100.00	$12.00	$112.00
$250.00	$30.00	$280.00
$1,000.00	$120.00	$1,120.00
$5,000.00	$600.00	$5,600.00
$10,000.00	$1,200.00	$11,200.00

Place of supply (CRA)

Rate follows place of supply

CRA sets the GST/HST rate from where the sale, lease, or other supply is considered made — not automatically from your business address.

Goods delivered to another province

CRA example: a Vancouver furniture store delivers a mattress to Toronto and charges 13% HST because the place of supply is Ontario.

Delivery vs customer pickup

CRA example: a Winnipeg store sells a $1,000 laptop. Delivered to Halifax → 14% HST. Customer picks up in Winnipeg → 5% GST + 7% RST (GST + Manitoba RST).

Zero-rated still 0% everywhere

Basic groceries and other zero-rated supplies stay at 0% GST/HST in every province and territory, regardless of place of supply.

Services and intangibles

Services and intangible property have detailed place-of-supply rules. Confirm the CRA which-rate / place-of-supply guidance for your category before quoting.

Registration checklist

Small-supplier threshold (most businesses)

You generally remain a small supplier while taxable supplies (including zero-rated) stay at or under $30,000 over four consecutive calendar quarters. Voluntary registration is allowed sooner.

Exceeding in one quarter

If you exceed $30,000 in a single calendar quarter, you generally must register and start charging on the supply that pushed you over — confirm timing on CRA.

Special registration rules

Taxi and commercial ride-sharing drivers, and some admissions/convention hosts, may have to register even as small suppliers. Charities and public service bodies use different tests.

Quebec QST

QST registration and administration run through Revenu Québec alongside GST rules. Confirm dual-registration requirements if you make taxable supplies in Quebec.

Invoices & remittances

Show whether tax applies

CRA requires you to tell customers if GST/HST applies and whether it is included in the price or added separately (receipts, invoices, contracts, or posted signs).

HST line items

If HST applies, show the total HST rate. Do not show the federal and provincial parts separately.

Registrant customers / ITCs

Supplies to GST/HST registrants need specific invoice details so they can support input tax credit claims. Keep records that identify taxable vs exempt supplies.

Remit what you charge

Hold collected GST/HST in trust and include it on the return for the reporting period of the invoice date — whether or not you have been paid yet.

Planning tips for Manitoba

Quote the place of supply

Before locking a price, confirm whether the supply is made in Manitoba under CRA rules — especially for deliveries and remote services.

Separate tax on invoices

Show GST (and provincial tax where required) clearly so registrant customers can support ITC claims.

Watch the small-supplier line

Track taxable supplies against the $30,000 four-quarter threshold so registration timing is not a surprise.

Personalize the dollars

Use the GST/HST calculator with Manitoba selected for any quote amount — rankings here use a fixed $1,000 vignette.

Common myths vs CRA rules

“Alberta has no sales tax at all.”

Alberta has no provincial sales tax, but the 5% federal GST still applies on taxable supplies — the combined rate is 5%, not 0%.

“I always charge my home province’s rate.”

CRA place-of-supply rules decide the rate. Example: a Vancouver furniture store delivering a mattress to Toronto charges Ontario’s 13% HST, not BC’s GST+PST.

“HST and GST+PST are calculated differently on the same price.”

For standard taxable goods, CRA applies GST on the price without PST; HST is a single combined rate on the same pre-tax consideration. QST has used the GST base since 2013.

“Nova Scotia is still 15% HST.”

As of April 1, 2025, Nova Scotia HST is 14% HST (provincial portion 9%). Older 15% figures are outdated for post-cut supplies — see Notices 342 and 343.

“Ontario’s 13% is always higher than Quebec.”

Quebec’s published combined GST+QST is 14.975% vs Ontario’s 13% HST — Quebec is higher on the CRA table for general taxable sales, but still below 15% HST provinces.

“Basic groceries always get the provincial sales tax rate.”

Basic groceries are zero-rated (0% GST/HST) in every province and territory. Provincial retail tax treatment can still differ for non-basic foods — confirm the type of supply.

“On an HST invoice I must show 5% GST plus the provincial part.”

CRA receipts guidance: if HST applies, show the total HST rate. Do not show the federal and provincial parts separately.

Glossary

GST: Goods and Services Tax — federal 5% tax on most taxable supplies across Canada.
HST: Harmonized Sales Tax — single combined federal+provincial rate in participating provinces (ON, NB, NL, NS, PE).
PST / RST / QST: Provincial retail taxes charged with GST outside HST provinces (PST in BC/SK, RST in Manitoba, QST in Quebec).
Combined rate: Total percent applied to the pre-tax price for a general taxable supply (HST rate, or GST + provincial rate).
Place of supply: Where CRA considers a sale, lease, or other supply made — it determines which province’s GST/HST (and PST) rate applies.
Zero-rated supply: Taxable at 0% GST/HST everywhere in Canada (e.g. basic groceries). Still a taxable supply for registration and ITC purposes.
Exempt supply: Not subject to GST/HST (and generally no ITCs on related inputs). Examples can include certain health, education, and financial services — confirm on CRA.
Small supplier: Most businesses stay small suppliers while taxable supplies stay at or under $30,000 over four consecutive calendar quarters (special rules for charities, taxi/ride-sharing, and some events).
Input tax credit (ITC): GST/HST registrants can generally recover GST/HST paid on eligible business purchases, with supporting invoices. Provincial PST/RST recovery rules differ.

Manitoba FAQs

Manitoba charges 5% GST + 7% RST (12% combined). System: GST + Retail Sales Tax (RST). Source: CRA GST/HST rates by province.

About $120.00 tax, $1,120.00 after tax (pre-tax × 12%).

No — Manitoba uses GST + Retail Sales Tax (RST) instead of HST.

Charge the rate for the place of supply under CRA rules. If the place of supply is Manitoba, use 5% GST + 7% RST. A business located elsewhere may still charge Manitoba’s rate when delivery or other place-of-supply factors point here.

Basic groceries are zero-rated (0% GST/HST) across Canada, including Manitoba. Other items may be taxable or exempt depending on the type of supply.

Registrants (or persons required to register) generally must charge the applicable GST/HST on taxable supplies. Most businesses remain small suppliers at or under $30,000 of taxable supplies over four consecutive calendar quarters — confirm on CRA.

CRA notes calculator results are estimates and rounding can differ by a cent or two. Point-of-sale systems may also round per line.

Manitoba Finance calls it Retail Sales Tax (RST) at 7% on the selling price before GST. CRA’s rate table lists Manitoba GST 5% and PST 7% (12% combined).

CRA instructs that if PST is charged in the place of supply, calculate GST on the price without the PST. This hub’s combined rate applies both layers to the same pre-tax price for a retail-style total.

Calculate in Manitoba

Open the GST/HST calculator for Manitoba at /gst-hst-calculator-canada/manitoba.

Open calculator

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By Sammy S. · Founder · Author