Manitoba tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
50.40%
Top capital gains rate
25.20%
Top eligible dividend rate
37.78%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 10.80% | 24.80% | 12.40% | 2.46% | 17.23% |
| $30k | 14.00% | 10.80% | 24.80% | 12.40% | 2.46% | 17.23% |
| $40k | 14.00% | 10.80% | 24.80% | 12.40% | 2.46% | 17.23% |
| $50k | 14.00% | 12.75% | 26.75% | 13.37% | 5.15% | 19.48% |
| $60k | 20.50% | 12.75% | 33.25% | 16.63% | 14.12% | 26.95% |
| $70k | 20.50% | 12.75% | 33.25% | 16.63% | 14.12% | 26.95% |
| $80k | 20.50% | 12.75% | 33.25% | 16.63% | 14.12% | 26.95% |
| $90k | 20.50% | 12.75% | 33.25% | 16.63% | 14.12% | 26.95% |
| $100k | 20.50% | 12.75% | 37.90% | 18.95% | 20.53% | 32.30% |
| $120k | 26.00% | 17.40% | 43.40% | 21.70% | 28.12% | 38.62% |
| $150k | 26.00% | 17.40% | 43.40% | 21.70% | 28.12% | 38.62% |
| $200k | 29.00% | 17.40% | 47.55% | 23.77% | 33.85% | 43.39% |
| $250k | 29.00% | 17.40% | 47.55% | 23.77% | 33.85% | 43.39% |
| $300k | 33.00% | 17.40% | 51.25% | 25.63% | 38.96% | 47.65% |
| $400k | 33.00% | 17.40% | 50.40% | 25.20% | 37.78% | 46.67% |
| $500k | 33.00% | 17.40% | 50.40% | 25.20% | 37.78% | 46.67% |
Manitoba provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $47,000 | 10.80% |
| $47,001 to $100,000 | 12.75% |
| Over $100,000 | 17.40% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).