How Manitoba income tax works
| Taxable income 2026 | Manitoba rate |
|---|---|
| Up to $47,000 | 10.8% |
| $47,000 – $100,000 | 12.75% |
| Over $100,000 | 17.4% |
Credits are given at 10.8% on the basic personal amount, CPP and EI. The basic personal amount of $15,780 shrinks in a straight line from $200,000 of net income to zero at $400,000.
Worked example: $60,000 in Manitoba
Employment income $60,000, Manitoba, 2026
Manitoba tax is $4,550 — higher than in Ontario or the western provinces because the first bracket starts at 10.8%. Take-home pay is $45,772.
Take-home pay$45,772per year · Manitoba
- Per month
- $3,814
- Every two weeks
- $1,760
- Marginal rate
- 38.86%tax + CPP/EI on next $
| Item | Year | Month | Bi-weekly | Week |
|---|---|---|---|---|
| Gross income | $60,000.00 | $5,000.00 | $2,307.69 | $1,153.85 |
| Federal tax | −$5,338.30 | −$444.86 | −$205.32 | −$102.66 |
| Manitoba tax | −$4,549.55 | −$379.13 | −$174.98 | −$87.49 |
| CPP | −$3,361.75 | −$280.15 | −$129.30 | −$64.65 |
| EI premiums | −$978.00 | −$81.50 | −$37.62 | −$18.81 |
| Take-home pay | $45,772.40 | $3,814.37 | $1,760.48 | $880.24 |
At $100,000 the take-home is $71,445; the next dollar is taxed at 17.4% provincially, giving a combined marginal rate of about 33.25%.
What changed
Manitoba stopped indexing its brackets and basic personal amount from 2025, and in mid-2025 started phasing out the basic personal amount for high earners. For 2026 the provincial figures are the same as in 2025; only the federal and CPP/EI figures moved.
Tips for Manitobans
- Bracket creep is real here: a 3% raise is taxed fully at Manitoba’s rates without any bracket relief, so review RRSP contributions each year.
- Claim Manitoba’s property-related credits for renters and homeowners on form MB479 where they apply — they can be worth more than many deductions.
- High earners near $200,000 of net income gain from RRSP contributions that keep the basic personal amount intact.