The sales tax rate in Manitoba is 7 percent. The province calls it the Retail Sales Tax (RST), and it applies to most goods and many services purchased in Manitoba under The Retail Sales Tax Act, C.C.S.M. c. R130. On top of the RST, the federal Goods and Services Tax (GST) adds another 5 percent, so a typical purchase carries 12 percent in combined sales tax.
The RST is calculated on the selling price before GST is added.1Government of Manitoba. Retail Sales Tax On a $100 purchase, that means $7 in provincial tax and $5 in federal GST, for $112 total. The two amounts appear as separate line items because Manitoba does not use a Harmonized Sales Tax like Ontario or Nova Scotia.
What the 7 Percent Applies To
The tax covers most tangible personal property: furniture, electronics, appliances, vehicles, building materials, and clothing above the children’s exemption threshold.2Government of Manitoba. Manitoba Retail Sales Tax – Summary of Taxable and Exempt Goods and Services Snack foods, prepared foods, and beverages are taxable too, which surprises some shoppers given that basic groceries are not.
Several services are also taxable. Insurance contracts relating to Manitoba carry the full 7 percent rate.3Government of Manitoba. Insurance – Bulletin No. 061 Telecommunications and internet access fall under the RST as well, because the province treats internet service as a telecommunications service.4Government of Manitoba. Web Site Services and Internet Services – Bulletin No. 032
Cloud Computing and Digital Services in 2026
As of January 1, 2026, cloud computing services are taxable under Manitoba’s RST. That covers software as a service, platform as a service, and infrastructure as a service. Video game subscriptions, cloud storage, website hosting, data processing, data backup, and information retrieval delivered through the cloud all carry the 7 percent rate.5Government of Manitoba. Computer Software and Online Services – Bulletin No. 033 Before 2026, software was only taxable if it was downloaded to a local device or accessed through a server physically located in Manitoba. That distinction is gone.
What’s Exempt
The province exempts several categories to reduce the cost of essentials.
- Basic groceries like milk, bread, and vegetables are exempt, though prepared foods and snack foods remain taxable.2Government of Manitoba. Manitoba Retail Sales Tax – Summary of Taxable and Exempt Goods and Services
- Prescription drugs and most medical equipment and supplies for human use are exempt.
- Children’s clothing and footwear are exempt when priced at $150 or less and within specified children’s size ranges. Larger sizes still qualify if the purchaser certifies in writing that the child is 14 or under.
- Printed, bound books with distinct covers are exempt, along with audio and electronic books produced for educational, technical, cultural, or literary purposes, provided they contain no advertising. Educational workbooks also qualify.
- Certain agricultural inputs purchased for farm use, such as fencing materials, binder twine, and baler wire, are exempt.
This list isn’t exhaustive. Manitoba publishes a detailed summary bulletin covering dozens of specific exemptions, and that bulletin is the place to check a particular item.
First Nations Exemption
Under section 87 of the federal Indian Act, personal property of a First Nations individual or band situated on a reserve is exempt from taxation. For the RST, that means goods or services purchased on reserve, or delivered directly to a reserve by the vendor or a common carrier, are exempt from the 7 percent tax. The purchase must be for the personal use of and paid for by the First Nations individual or band. If the purchaser takes possession off reserve, or arranges their own delivery from an off-reserve location, the tax applies.6Government of Manitoba. First Nations Individuals, Bands and Organizations – Bulletin No. 003
Who Has to Register and Collect the Tax
Businesses selling taxable goods or services in Manitoba must register for an RST number and collect the 7 percent from customers. The exception: small businesses with annual taxable sales under $30,000 are not required to register.7Government of Manitoba. Information Notice RST 24-01 – Registration Requirement Eliminated for Small Business Once sales cross that threshold, registration with Manitoba Finance’s Taxation Division is required before making further taxable sales.8Manitoba Finance. Information for Vendors – The Retail Sales Tax Act
Out-of-province sellers must also register and collect RST if they deliver goods into Manitoba, solicit orders from Manitoba customers, or hold inventory in the province available for sale to Manitoba buyers. If you buy from an unregistered out-of-province seller, the responsibility to self-assess and remit the RST falls on you as the purchaser.
Filing Deadlines for Registered Vendors
Filing frequency depends on how much RST a vendor collects each month on average. Monthly filing applies when average collections are $5,000 or more per month; quarterly filing covers $500 to $4,999; annual filing covers less than $500.
Returns and payments are due by 4:30 p.m. on the 20th of the month following the end of the reporting period. A monthly return for February is due March 20th. Annual returns cover the calendar year and are due by January 20th. If the 20th falls on a weekend or statutory holiday, the deadline moves to the next business day.8Manitoba Finance. Information for Vendors – The Retail Sales Tax Act Returns and payments are submitted through TAXcess, Manitoba Finance’s online portal.