Manitoba RST Calculator (7% RST + 5% GST)
Manitoba charges 5% federal GST plus 7% provincial RST (Retail Sales Tax) — 12% combined on most tangible goods and a specific list of taxable services. The RST rate dropped from 8% to 7% on July 1, 2019. Insurance uses a separate 8% Insurance Premiums Tax.
RST (Retail Sales Tax) collected separately
Result — GST+PST
- Pre-tax amount
- $1,000.00
- Tax-included amount
- $1,120.00
- GST (5%)
- $50.00
- RST (7.000%)
- $70.00
- Total tax (12.000%)
- $120.00
Key Manitoba RST facts (2026)
- Rate: 7% RST + 5% GST = 12% combined. Rate reduced from 8% to 7% on July 1, 2019.
- Structure: Retail sales tax (no Input Tax Credits). RST paid on business inputs is a cost.
- Registration: $30,000 annual threshold (raised from $10,000 in April 2024). Register via the TAXcess portal.
- Taxable services: Legal, accounting, engineering, telecommunications, dry cleaning, certain computer services, storage. Most other services are exempt.
- Insurance: Separate 8% Insurance Premiums Tax on group life, health, property, liability. Not RST.
- Digital services: Online accommodation platforms and certain digital services must register and collect RST (rules introduced December 2021).
- Exempt: Basic groceries, prescription drugs, children's clothing and footwear (with specific rules), books, residential rent.
Worked examples
| Pre-tax | GST (5%) | RST (7%) | Total tax | Tax-included |
|---|---|---|---|---|
| $50.00 | $2.50 | $3.50 | $6.00 | $56.00 |
| $100.00 | $5.00 | $7.00 | $12.00 | $112.00 |
| $500.00 | $25.00 | $35.00 | $60.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $120.00 | $1,120.00 |
| $10,000.00 | $500.00 | $700.00 | $1,200.00 | $11,200.00 |
Frequently asked questions
What is the Manitoba RST rate for 2026?
Manitoba RST is 7%. The rate was reduced from 8% to 7% on July 1, 2019. Combined with the 5% federal GST, Manitoba charges 12% total sales tax on most tangible goods and listed services.
Why does Manitoba call its tax RST instead of PST?
Manitoba's provincial sales tax is officially called the Retail Sales Tax (RST) under the Retail Sales Tax Act. Functionally it works the same as PST in BC or Saskatchewan — a retail-stage tax with no input-tax-credit mechanism. The naming is historical; BC and SK also use 'PST' while Manitoba kept 'RST'.
Does Manitoba RST apply to services?
Only to a specific list: legal, accounting, engineering, telecommunications, dry cleaning, certain computer services, and storage. Most professional services (medical, consulting, personal care) are RST-exempt. Services from outside Manitoba provided to MB customers may also be taxable — check with Manitoba Taxation for cross-border rules.
Does Manitoba RST apply to restaurant food?
Yes, unless specifically exempt. Basic grocery ingredients are exempt; restaurant meals, prepared/heated takeout food, and snack food are taxable at 7% RST.
Is insurance taxable in Manitoba?
Manitoba charges a separate 8% Insurance Premiums Tax (IPT) on group insurance contracts (life, health, property, liability) — this is not the same as RST. Individual life insurance is exempt. RST does not apply to insurance premiums directly; the 8% IPT replaces it.
Do I need to register for Manitoba RST?
Yes, when annual taxable sales exceed $30,000 (raised from $10,000 in April 2024). Register via the Manitoba TAXcess portal. Out-of-province vendors making sales to Manitoba customers may need to register under the online accommodation marketplace and digital service rules introduced in 2021.
Also see: QST/PST/RST multi-province calculator · GST/HST calculator · Manitoba income tax calculator.
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