Manitoba Tax Brackets 2026
Manitoba's tax brackets and basic personal amount are exactly what they were in 2024. The province stopped indexing them from the 2025 tax year, and at the same time began taking the $15,780 personal amount away from anyone with net income between $200,000 and $400,000. That makes Manitoba's steepest combined rate, 51.25%, a middle band rather than the top one. What follows is Ottawa's 2026 schedule, Manitoba's, and the cost of the next dollar in each band.
Three Manitoba rates, frozen in place
One taxable income is taxed twice, once by each government, and every rate reaches only the income inside its band.
| Taxable income over | Up to | Rate on that slice |
|---|---|---|
| $0 | $58,523 | 14% |
| $58,523 | $117,045 | 20.5% |
| $117,045 | $181,440 | 26% |
| $181,440 | $258,482 | 29% |
| $258,482 | and up | 33% |
| Taxable income over | Up to | Rate on that slice |
|---|---|---|
| $0 | $47,000 | 10.8% |
| $47,000 | $100,000 | 12.75% |
| $100,000 | and up | 17.4% |
The $47,000 and $100,000 thresholds date from 2024. Manitoba's 2025 budget ended their indexation, along with the basic personal amount's, and the 2026 budget made no change to personal income tax. Federal thresholds keep rising each January, so a Manitoba raise that merely keeps up with prices pushes a little more income into the 12.75% and 17.4% bands every year the freeze lasts.
The personal amount that disappears
Above $200,000 of net income, Manitoba's basic personal amount shrinks by 7.89% of every extra dollar of income, and by $400,000 it is gone. Since the amount is worth 10.8% of itself as a credit, losing it costs $426 at $250,000 of net income and the full $1,704 from $400,000 up.
Spread across the band, that adds 0.852% to the Manitoba rate. Between $258,482 and $400,000, where Ottawa's top rate also applies, the combined figure reaches 51.25%; past $400,000, with nothing left to phase out, it drops back to 50.40%.
A credit at the bottom, too
At the other end of the scale Manitoba has a family tax benefit, open to any filer whose income is low enough. It starts at $2,065, shrinks by 9% of income, and is valued at 10.8% like the personal amount, so it is worth up to $223 and runs out at $22,944. With it, Manitoba tax starts once taxable income passes $16,371 rather than at $15,780, and the Manitoba rate on the stretch it covers is 11.77%. A spouse, dependants, age 65 or a disability add larger amounts; only the basic amount goes into these calculations.
The next dollar, band by band
calc-hq's tax engine supplied every row below, pricing one more dollar of income across the whole range instead of adding the two published schedules, which is how both the family tax benefit and the personal amount's phase-out come through. The income is the kind with no CPP or EI deducted, such as rent or a pension.
| Taxable income | Tax on the next dollar | What starts here |
|---|---|---|
| $0 – $16,371 | 0.00% | |
| $16,371 – $16,452 | 11.77% | Manitoba basic personal amount and family tax benefit used up |
| $16,452 – $22,944 | 25.77% | federal basic personal amount used up |
| $22,944 – $47,000 | 24.80% | Manitoba family tax benefit runs out |
| $47,000 – $58,523 | 26.75% | Manitoba 12.75% bracket |
| $58,523 – $100,000 | 33.25% | federal 20.5% bracket |
| $100,000 – $117,045 | 37.90% | Manitoba 17.4% bracket |
| $117,045 – $181,440 | 43.40% | federal 26% bracket |
| $181,440 – $200,000 | 46.69% | federal 29% bracket + federal basic personal amount starts shrinking |
| $200,000 – $258,482 | 47.55% | Manitoba basic personal amount starts shrinking |
| $258,482 – $400,000 | 51.25% | federal 33% bracket + federal basic personal amount at its floor |
| $400,000 and up | 50.40% | Manitoba basic personal amount fully phased out |
Earned as wages, a dollar is taxed slightly less until $85,000, CPP and EI contributions being credited and enhanced CPP deducted; $45,000 of pay faces 22.92% on its next dollar. From $85,000 up, the salary and table rates agree, with every threshold $1,127 higher in gross pay.
$250,000 in Winnipeg
On a $250,000 salary the engine charges $53,527 of federal tax and $35,958 of Manitoba tax, 35.8% of the salary. Each further dollar costs 47.55%, 0.852% of it the vanishing personal amount.
Any salary: the take-home pay calculator knows the frozen brackets, the phase-out and the family tax benefit; select Manitoba.
Personal amounts at either end
| Credit | Amount | Valued at | Tax it removes |
|---|---|---|---|
| Federal, net income up to $181,440 | $16,452 | 14% | $2,303 |
| Federal, net income $258,482 and up | $14,829 | 14% | $2,076 |
| Manitoba, net income up to $200,000 | $15,780 | 10.8% | $1,704 |
| Manitoba, net income $400,000 and up | $0 | 10.8% | $0 |
Ottawa's amount narrows over a different range, $181,440 to $258,482, and never reaches zero.
Common questions
What are the Manitoba tax brackets for 2026?
10.8% on taxable income up to $47,000, 12.75% up to $100,000, and 17.4% above that. These are the 2024 thresholds; Manitoba stopped indexing them from 2025.
Does Manitoba's basic personal amount phase out?
It does, starting with 2025. The $15,780 amount shrinks evenly as net income rises from $200,000 to $400,000 and is zero above that, which costs up to $1,704 of Manitoba tax.
Why is the Manitoba marginal rate lower above $400,000?
Because the basic personal amount has finished phasing out. Between $258,482 and $400,000 each dollar also removes part of that credit, for a combined 51.25%; above $400,000 there is nothing left to remove and the rate is 50.40%.