Manitoba Sales Tax: 5% GST and 7% RST (2026)

For a standard taxable purchase, Manitoba sales tax is 5% GST plus 7% Retail Sales Tax (RST), for a usual 12% total. Manitoba’s provincial sales tax is officially 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. The table below shows Manitoba GST and PST together on two example purchases.

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 Manitoba sales tax calculator for your own amounts, or the general GST/HST calculator for other provinces — either way, confirm first 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 exempt from Manitoba PST?

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. Basic groceries are exempt under the same rules CRA uses for GST, and since July 1, 2026 Manitoba also exempts additional grocery and convenience-store food and drink, such as chips, candy, baked goods, and rotisserie chicken — this expanded exemption does not apply to sales by restaurants, bakeries, or licensed bars. Other RST-exempt categories include children’s clothing and footwear priced at $150 or less within specified children’s size ranges (larger sizes need the purchaser’s written certification that the item is for a child 14 or under), drugs for human use sold on prescription, qualifying books (printed, audio or electronic, for the general public, published solely for educational, technical, cultural or literary purposes and with no advertising), sanitary napkins, tampons, and menstrual cups, farm implements, farm machinery and repair parts other than highway vehicles (the seller must get a farm-use certificate for some of these items, but not for items readily identifiable as farm-use equipment), goods bought for resale by a buyer who provides their RST number to the supplier, and goods bought by First Nations individuals and bands on a reserve, or off reserve when the seller delivers or ships them to the reserve (vehicles and leases have extra conditions). See Manitoba PST exemptions for the full list and the conditions attached to each category.

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.

Registration is free and done online through Manitoba’s TAXcess service; once your application is approved, your RST account number is emailed or mailed to you. How often you file is based on your average RST collectable per month: businesses averaging $5,000 or more file monthly, $500 to $4,999 file quarterly, and less than $500 file annually. Monthly and quarterly returns and payment are due by 4:30 p.m. on the 20th of the month following the reporting period; annual returns cover the calendar year and are due by January 20. If the 20th falls on a weekend or statutory holiday, the due date is the next working day. An RST return is separate from your federal GST/HST return — registering for one does not register you for the other.

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.

Do you pay RST on a vehicle in Manitoba?

Yes. Buying from a dealer, the dealer collects the 7% RST at the time of sale, reduced by the value of a trade-in of the same general kind that you own, and you show that payment when registering the vehicle. For a private sale, Manitoba Public Insurance collects RST at registration instead; for most cars, trucks and off-road vehicles it is based on the greater of the purchase price and the vehicle’s average wholesale price.

Has the Manitoba RST rate changed recently?

The general rate itself has not: it moved from 8% to 7% on July 1, 2019, under that year’s provincial budget, and has stayed at 7% since. The July 1, 2026 change did not touch that rate — it added an RST exemption for certain grocery and convenience-store food, covered above.

Is Manitoba PST charged on labour?

It depends on what is being worked on. Manitoba says installation, repair and similar services are generally taxable when performed on tangible personal property, but not when performed on real property. For example, installation labour for an item that remains tangible personal property can be taxable. If goods become real property, the contractor generally pays RST on their materials instead. Some equipment and plumbing, heating, electrical and other systems remain tangible personal property under Manitoba’s rules even when attached to a building; check the provincial bulletin for the item and contract. Manitoba Bulletin 008.

Is Manitoba getting rid of PST?

Manitoba’s general RST rate is 7%. Effective July 1, 2026, Manitoba exempted certain grocery and convenience-store food and removed RST from prenatal vitamins; see what changed for food on July 1, 2026 for the full list of items affected.

Sources checked October 16, 2026

This article provides general information, not a classification or registration decision.