Tax brackets
Manitoba 2026 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $258,482.
Manitoba: 3 brackets, top rate 17.4% above $100,000.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2026 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-25
| Bracket range | Rate |
|---|---|
| $0 to $47,000 | 24.8% |
| $47,000 to $58,523 | 26.75% |
| $58,523 to $100,000 | 33.25% |
| $100,000 to $117,045 | 37.9% |
| $117,045 to $181,440 | 43.4% |
| $181,440 to $258,482 | 46.4% |
| Over $258,482 | 50.4% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
2026 brackets
Manitoba income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-21
| Bracket range | Rate |
|---|---|
| $0 to $47,000 | 10.8% |
| $47,000 to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Thresholds remain frozen (non-indexed) at 2024/2025 levels
2026 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-25
| Bracket range | Rate |
|---|---|
| $0 to $58,523 | 14.0% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26.0% |
| $181,440 to $258,482 | 29.0% |
| Over $258,482 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
More regions in 2026