Manitoba Sales Tax (GST & RST) Calculator 2024

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Sales Taxes in Manitoba

Manitoba is one of the provinces in Canada that charges separate 7% provincial Retail Sales Tax (RST) and 5% federal Goods and Services Tax (GST). Most goods and services are charged both taxes, with a number of exceptions.

There are categories of goods and services that are not charged RST. These are defined by Manitoba’s Retail Sales Tax Act. These rebates and exemptions are separate from the ones granted on a national level.

These categories include:

1. Books including audiobooks and ebooks.
2. Children’s clothing, footwear, and car seats and booster seats.
3. Prescription medications, household medical aids, and many health and medical products.
4. Feminine hygiene products.
5. A number of farm and industrial products.
6. Used clothes and furniture under $100.

Many more goods and services are also exempt from the RST. You can find a comprehensive list of exemptions from the government on Manitoba’s information bulletin.

Manitoba First Nations and RST

Registered First Nations are exempt from the 7% RST for goods and services purchased on First Nations lands. See Sales Tax Exemptions for Status Indians and Indian Bands for more details.

There are two types of exemptions for GST: direct exemptions and zero-rated goods and services. The difference is related to how businesses handle costs related to the exemptions, but as a consumer, you would not have to pay GST on items from either category.

Goods and services that are zero-rated from GST include:

• Basic groceries, including meats, fish, cereals, dairy products, eggs, vegetables, coffee, tea. Some foods including snack foods, liquor, and carbonated beverages are charged HST.
• Prescription drugs, but not any drugs available over-the-counter (OTC).
• Medical devices
• Feminine hygiene products

Goods and services that are directly exempt from GST include:

• Residential resales of property that has been previously owned and used
• Rental accommodations of longer than a month
• Educational services that lead to a certificate or diploma or are required for a certain practice
• Medical and dental services
• Financial services such as bank fees
• Legal aid services
• Day-care services

Manitoba Revenues from Sales Taxes

Sales taxes make up a significant portion of Manitoba’s budget. According to the provincial budget, revenues from RST are estimated to be $2.602 billion, or 12.1% of Manitoba’s revenue, during the 2023 fiscal year. This is less than 50% of the revenue generated from income taxes in Manitoba.

Federal Revenues from Sales Taxes

Sales taxes also contribute to the Canadian government’s budget. The 5% Goods and Services Tax (GST) brought nearly $54.4 billion in tax revenue during the 2023 fiscal year (Source: Statistics Canada). This is about 11.9% of the total federal government revenue for the year.