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 (2025)
- 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: $10,000 annual threshold. 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?
7% since July 1, 2019 (reduced from 8%). Combined with 5% GST, total Manitoba sales tax is 12%.
What's the difference between RST and PST?
Functionally the same — both are retail sales taxes with no input-tax-credit mechanism. Manitoba calls its tax "RST" (Retail Sales Tax) under the Retail Sales Tax Act, while BC and Saskatchewan call theirs "PST". Naming only.
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 taxed at 7% RST or 8% IPT?
Insurance premiums are subject to Manitoba's separate 8% Insurance Premiums Tax (IPT), not RST. Individual life insurance is exempt. The 8% IPT is a different tax regime administered alongside RST.
Do I need to register for Manitoba RST?
When annual taxable sales exceed $10,000. Register via the Manitoba TAXcess portal.
Also see: QST/PST/RST multi-province calculator · GST/HST calculator · Manitoba income tax calculator.