Manitoba Income Tax Calculator 2026

Manitoba's 2026 provincial income tax has three brackets: 10.8% on the first $47,940, 12.75% from $47,940 to $102,000, and 17.40% on income above $102,000. The provincial basic personal amount is $16,096 — one of the higher BPAs in Canada — which reduces the provincial tax owed at the lowest bracket rate. Manitoba does not apply a provincial surtax.

Manitoba's top provincial rate of 17.4% is one of the higher rates in Canada. Combined with the 33% federal top rate, Manitoba residents earning above $246,752 (where the federal top bracket begins) face a combined marginal rate of approximately 50.4%. For workers in the $50,000–$100,000 range — a common band for trades and public sector workers — the combined federal and provincial marginal rate is typically 37–42%.

Manitoba eliminated the provincial dividend tax credit for non-eligible dividends, which affects owner-managers of small businesses who pay themselves non-eligible dividends from a CCPC. Eligible dividends from public companies remain eligible for the provincial DTC at approximately 8.25% of the grossed-up amount, making them more tax-efficient than non-eligible dividends in Manitoba's non-registered accounts.