For a standard taxable purchase, Manitoba sales tax is 5% GST plus 7% Retail Sales Tax (RST), for a usual 12% total. Manitoba calls its provincial tax RST, although many searches use Manitoba PST or Manitoba HST. It is not HST: GST and RST are separate taxes. Manitoba Finance says RST applies to most retail sales or rentals of goods and certain services, at a general rate of 7% calculated before GST. Manitoba’s retail-tax overview is the primary source for the provincial side.
What is the GST rate in Manitoba for 2026?
The federal GST rate in Manitoba is 5%. CRA’s current rate table lists Manitoba at 5% GST and 7% provincial sales tax. Manitoba Finance calls the provincial tax RST.
| Pre-tax price | 5% GST | 7% RST | Total |
|---|---|---|---|
| $100 | $5 | $7 | $112 |
| $500 | $25 | $35 | $560 |
Both amounts are ordinarily calculated from the pre-tax price. CRA also says that where provincial sales tax applies, GST is calculated on the price without PST. Use the GST/HST calculator only after confirming that the item or service is taxable.
Manitoba PST, RST, and HST: what is the difference?
Manitoba PST is commonly used as a search term, but the provincial tax is formally Retail Sales Tax. Manitoba HST is not an official rate: Manitoba is a non-participating province, so GST and RST are not blended into one HST charge.
That distinction affects more than a receipt. GST is part of the federal GST/HST system. Manitoba RST is administered under provincial rules. A business should not assume that its GST/HST account covers Manitoba RST registration or that a tax paid under one system has the same treatment under the other.
What is taxable and exempt?
The 7% RST is a general rate, not a conclusion about every purchase. Manitoba’s RST Bulletin 030 says most goods are taxable unless specifically exempted and that services are generally not taxable unless they are specified as taxable services. Its summary also notes that sales of real property and services to real property are not subject to RST. Read the relevant bulletin before configuring a point of sale, applying an exemption, or treating an invoice as final.
Registration and records
Federal GST registration is governed by CRA’s federal small-supplier rules. Manitoba RST registration has separate provincial conditions and exceptions. Manitoba’s registration pamphlet explains its own registration exception and identifies situations where it does not apply, including some out-of-province supplier, tobacco, and liquor cases. Check both systems for the business’s actual sales and purchases.
If you invoice a customer, identify the tax properly and retain records that support the transaction. See the site’s invoice field guide for a practical customer-document checklist.
Manitoba sales tax questions
Is Manitoba on HST?
No. Manitoba has 5% GST and 7% RST on a standard taxable purchase; it does not have a combined HST rate.
What is the Manitoba PST rate?
The general Manitoba RST rate is 7%. Product, service, and exemption rules can change whether RST applies.
Does a missing RST line mean no tax is owing?
Not automatically. Manitoba’s RST guidance addresses purchases from suppliers that did not charge the tax. A buyer should check the provincial rules for its own use of the item.
Sources checked October 16, 2026
- Manitoba Finance: Retail Sales Tax
- Manitoba Finance: RST Bulletin 030
- Manitoba Finance: Do I Need to Register?
- CRA: Charge and collect the GST/HST
This article provides general information, not a classification or registration decision.