Manitoba GST + RST rates in 2026
| GST | 5% |
|---|---|
| RST | 7% |
| Combined | 12% |
- Provincial Retail Sales Tax (RST) 7%.
How to calculate GST + RST in Manitoba
To add tax, multiply the price before tax by 12% and add it on. To find the price before tax inside a total, divide the total by 1.12. Taking 12% off the total gives the wrong answer, because the tax was charged on the smaller pre-tax price.
Tax = Price × 12 ÷ 100 Price before tax = Total ÷ 1.12
| Price before tax | $250.00 |
|---|---|
| GST + RST at 12% | $30.00 |
| Total | $280.00 |
| A total of $560.00 includes tax of | $60.00 |
| …so the price before tax was | $500.00 |
Manitoba GST + RST on common amounts
At 12%, this is the tax and the total on everyday prices.
| Price before tax | Tax | Total |
|---|---|---|
| $10.00 | $1.20 | $11.20 |
| $20.00 | $2.40 | $22.40 |
| $50.00 | $6.00 | $56.00 |
| $100.00 | $12.00 | $112.00 |
| $250.00 | $30.00 | $280.00 |
| $500.00 | $60.00 | $560.00 |
| $1,000.00 | $120.00 | $1,120.00 |
| $5,000.00 | $600.00 | $5,600.00 |
How sales tax works in Manitoba
Manitoba charges the 5% federal GST plus a separate provincial tax (RST at 7%). Each is charged on the price before tax, so the rates add up to 12%. They are usually shown as separate lines on an invoice, and the provincial tax is registered for and paid to the province.
Most businesses must register for GST/HST once their taxable sales pass $30,000 over four consecutive calendar quarters. The rate you charge depends on where the supply is made, so a sale delivered to another province uses that province's rate.
What your invoice must show
Business customers need the right details on your invoice to claim back the tax they paid. For sales of $30 or more, show your GST/HST registration number and the total tax charged (or state that the price includes it). For sales of $150 or more, also show the buyer's name, the terms of payment and a description of each item. Our invoice generator has fields for all of these.