Tax · Manitoba
Manitoba income tax.
Estimate your 2026 Manitoba and federal income tax, net income, average rate and marginal rate.
A Manitoba income tax calculator for the 2026 tax year. Enter your income and it returns federal tax, Manitoba tax, net income, and your average and marginal rate.
Manitoba taxes the first $47,000 of taxable income at 10.8%, the next $53,000 at 12.75% and anything above $100,000 at 17.4%. The basic personal amount is $15,780, and it is phased out between $200,000 and $400,000 of net income.
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Your Manitoba tax
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Manitoba tax brackets, 2026
Manitoba has three provincial brackets. The thresholds are the ones CRA publishes in Table 8.1 of T4127, and the 123rd edition (effective July 2026) states there is no Manitoba change from the January edition.
| Taxable income | Rate |
|---|---|
| $0 – $47,000 | 10.8% |
| $47,000 – $100,000 | 12.75% |
| Over $100,000 | 17.4% |
Your combined marginal rate is the federal rate plus the Manitoba rate for the bracket you are in. At $85,000 that is 20.5% federal + 12.75% Manitoba = 33.25%.
The basic personal amount and its phase-out
Manitoba’s basic personal amount for 2026 is $15,780, worth a credit of $15,780 × 10.8% = $1,704.24. CRA’s T4127 notes that Manitoba’s amount will not be indexed.
Above $200,000 of net income the amount shrinks on a straight line and reaches zero at $400,000: BPA = $15,780 − (net income − $200,000) × ($15,780 ÷ $200,000). At $300,000 of net income it is $7,890. The calculator applies this reduction, so high-income results will differ from a flat-credit estimate.
Worked example: $85,000 of income
With no RRSP or other deductions, taxable income is $85,000.
- Manitoba: $47,000 × 10.8% = $5,076.00, plus $38,000 × 12.75% = $4,845.00, gives $9,921.00. Less the basic personal credit of $1,704.24 = $8,216.76.
- Federal: $58,523 × 14% = $8,193.22, plus $26,477 × 20.5% = $5,427.79, gives $13,621.01. Less the federal basic personal credit of $16,452 × 14% = $2,303.28 = $11,317.73.
- Total tax $19,534.49, net income $65,465.51, average rate 23.0%, marginal rate 33.25%.
Average rate is total tax divided by income; marginal rate is the tax on your next dollar. They differ because lower brackets and the basic personal amount pull the average below the marginal rate.
Federal tax is the same everywhere
Only the provincial half of the bill changes with your address. The 2026 federal brackets below apply identically in every province and territory, and the federal basic personal amount is $16,452, clawed back on a straight line to $14,829 between $181,440 and $258,482 of net income.
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Sources
Every rate and threshold on this page comes from the publications linked below. As of 1 October 2026 (tax year 2026).
- CRA T4127, 123rd edition (effective 1 July 2026) — Table 8.1 federal and Manitoba brackets and rates (Manitoba: $47,000 and $100,000 thresholds at 10.8%, 12.75%, 17.4%); confirms no Manitoba change in this edition.
- CRA T4127, 122nd edition (effective 1 January 2026) — Manitoba basic personal amount of $15,780, phased out between $200,000 and $400,000 of net income, not indexed.
- Manitoba Finance — personal tax credits — cross-check of the basic personal amount phase-out ($200,000 to $400,000 of net income).
- CRA — Federal income tax rates and brackets
Frequently asked questions
What are the Manitoba income tax rates for 2026?
10.8% on the first $47,000 of taxable income, 12.75% from $47,000 to $100,000, and 17.4% above $100,000.
What is the Manitoba basic personal amount for 2026?
$15,780, not indexed. It is reduced on a straight line between $200,000 and $400,000 of net income and is zero at $400,000 or more.
Does this include CPP, EI or other credits?
No. It estimates income tax only, using the basic personal amounts. CPP and EI contributions, other non-refundable credits and Manitoba refundable credits are not included, so a filed return or a payroll deduction will differ.
What is the difference between average and marginal rate?
The average rate is your total tax divided by your income. The marginal rate is the combined federal and Manitoba rate on your next dollar of taxable income.
Disclaimer
Estimate only — not tax advice. Figures use 2026 federal and Manitoba brackets and the basic personal amounts, and exclude every other credit and deduction, including the credits for CPP and EI. Your filed return will differ. Confirm anything that matters with the CRA or a professional adviser.