The Manitoba gas tax holiday suspended the province’s 14-cent-per-litre fuel tax on gasoline and diesel for the full 2024 calendar year. It expired on December 31, 2024. Since January 1, 2025, Manitoba has charged a permanently reduced provincial fuel tax of 12.5 cents per litre, and the federal carbon fuel charge that sat on top of pump prices through most of the holiday was eliminated on April 1, 2025.1Government of Manitoba. Gas Tax2Canada Revenue Agency. Fuel Charge Rates
When the Holiday Ran
The holiday took effect January 1, 2024 under the Fuel Tax Amendment Act (Fuel Tax Holiday). It was originally legislated to run through June 30, 2024, with a mechanism letting the government extend it.3CanLII. The Fuel Tax Amendment Act (Fuel Tax Holiday), SM 2023, c 49 The government used that mechanism twice: first pushing the end date to September 30, 2024, then again to December 31, 2024. The tax resumed on January 1, 2025.
The 14-cent reduction appeared automatically in the posted price at every gas station in the province. There was no rebate, no application, and no ID required. The savings applied only to fuel purchased inside Manitoba; anyone filling up in Saskatchewan, Ontario, or across the U.S. border paid whatever those jurisdictions charged.4Manitoba Finance. Information Notice – Fuel 23-01 Fuel Tax Holiday
Which Fuels Were Covered
The zero rate applied to clear gasoline and clear diesel, the fuels sold at retail stations. After the initial legislation passed, the government amended the bill to include marked (dyed) gasoline used mainly in farm equipment, which normally carried a lower provincial tax of about 3 cents per litre. That rate also went to zero for the duration.3CanLII. The Fuel Tax Amendment Act (Fuel Tax Holiday), SM 2023, c 49
Propane, butane, and aviation fuel were not part of the holiday. Those fuels kept their standard provincial tax rates throughout 2024 and still do.5Government of Manitoba. Fuel Tax
What You Pay Now
Manitoba did not restore the old 14-cent rate when the holiday ended. Instead, the province set a permanent lower rate of 12.5 cents per litre on clear gasoline and diesel, effective January 1, 2025.1Government of Manitoba. Gas Tax
Current provincial fuel tax rates:5Government of Manitoba. Fuel Tax
- Clear gasoline and diesel: 12.5¢ per litre
- Marked gasoline: 2.7¢ per litre
- Propane and butane: 3.0¢ per litre
- Aviation fuel: 3.2¢ per litre
The federal picture also changed. During 2024, the federal fuel charge under the Greenhouse Gas Pollution Pricing Act still applied at 17.61 cents per litre on gasoline in Manitoba, so even with the provincial tax at zero, that federal charge was baked into pump prices for most of the holiday.2Canada Revenue Agency. Fuel Charge Rates On March 15, 2025, the federal government set all fuel charge rates to zero effective April 1, 2025, and registration and reporting requirements no longer apply after that date. In 2026, you pay the 12.5-cent provincial tax with no federal carbon levy on top.
Fuel Retailers: Inventory at the Transition
Retailers had reporting obligations at both ends of the holiday. On January 1, 2024, they stopped collecting the provincial tax and could claim a refund on tax-paid stock still in their tanks by filing a Fuel Tax Inventory Report through TAXcess. During the holiday, they still filed regular fuel tax returns reporting all volumes sold, and tax on excluded fuels like propane and aviation fuel continued as normal.4Manitoba Finance. Information Notice – Fuel 23-01 Fuel Tax Holiday
The process reversed on December 31, 2024. Retailers reported inventory of non-tax-paid gasoline, diesel, and marked gasoline, then paid the applicable fuel tax on that stock before selling it at the new 12.5-cent rate. Manitoba Finance sent each retailer a Web Notice email within two business days of receiving the inventory report confirming when payment was due. Late payments are subject to penalties and interest.
IFTA Rates for Commercial Carriers
Carriers licensed under the International Fuel Tax Agreement had to reflect Manitoba’s shifting rates in their quarterly filings, and IFTA, Inc. published a bulletin covering the reporting rules for the holiday period. For the first quarter of 2026, Manitoba’s IFTA rate for both clear gasoline and special diesel is 34.37 cents per litre, which rolls in the provincial fuel tax, federal excise tax, and other applicable levies.6Department of Revenue – Taxation. IFTA 1st Quarter Fuel Tax Rates 2026 Because IFTA figures are updated quarterly, confirm the current quarter’s rate table before filing.