Manitoba GST + RST Calculator
Manitoba charges 5% GST and 7% RST, for a combined 12%.
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- Subtotal
- $100.00
- GST 5%
- $5.00
- RST 7%
- $7.00
- Total
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How it’s calculated
Adding tax to $100.00
Total = price × (1 + combined rate)
- Subtotal
- $100.00
- GST 5%
- $5.00
- RST 7%
- $7.00
- Total
- $112.00
Removing tax from $100.00
Price = total ÷ (1 + combined rate)
- Subtotal
- $89.29
- GST 5%
- $4.46
- RST 7%
- $6.25
- Total
- $100.00
GST plus RST
Manitoba charges the federal GST alongside its own 7% Retail Sales Tax. Manitoba Finance is explicit that the tax is calculated on the selling price, before the GST is applied, so neither tax compounds on the other and both appear as separate lines on an invoice.
The name trips people up
Manitoba is the only province that calls its provincial tax RST rather than PST. The concept is close to BC’s and Saskatchewan’s, but the legislation is its own, and so are the exemption and taxable-service lists. If you’ve configured invoicing software with a generic “PST” field for Manitoba, the number may be right while the label on the customer’s invoice is wrong.
What’s taxable
RST applies to the retail sale or rental of most goods and certain services. The specific list is narrower than people assume, so check the Manitoba Finance bulletin covering your line of work before deciding a service is taxable.
Insurance is taxable, but not all of it
Manitoba is unusual in charging RST on insurance premiums, which catches businesses that assume insurance is untaxed everywhere. It applies selectively: group life and health, liability and credit insurance are generally taxable, while individual life, disability and critical illness policies, annuities, reinsurance, trip interruption, marine and Autopac vehicle insurance are exempt.
The list moved recently. Property damage and fire insurance on Manitoba land and buildings, contents insurance, builder’s risk, title and mortgage insurance all became exempt for premiums after June 30, 2020. A policy your broker quoted with RST before that date may not carry it now. Bulletin No. 061 is the authority, and it is worth reading rather than assuming.
No input tax credits
Like PST in BC and Saskatchewan, RST is a retail sales tax rather than a value-added tax. Registered businesses recover GST through input tax credits, but RST generally stays a cost. Price accordingly.
Rates
| Tax | Rate | In effect since |
|---|---|---|
| GST Goods and Services Tax | 5% | January 1, 2008 |
| RST Retail Sales Tax | 7% | January 1, 2008 |
| Total | 12% |
Rates last verified:
Common questions
Is Manitoba's provincial tax called PST or RST?
Manitoba calls it Retail Sales Tax, or RST. It works much like PST elsewhere, but the official name and the legislation differ, which is why searches for 'Manitoba PST' still land here.
How is RST calculated?
On the selling price, before the GST is applied. The two taxes sit side by side rather than stacking.
How do I calculate tax backwards in Manitoba?
Divide the total by 1.12 to get the price before tax, then calculate each tax on that figure.
Does Manitoba RST apply to insurance premiums?
To some. Group life and health, liability and credit insurance are generally taxable, while individual life, disability, critical illness, annuities and Autopac vehicle insurance are exempt. Property, fire, contents, title and mortgage insurance became exempt for premiums after June 30, 2020. See Manitoba Finance Bulletin No. 061.
Does RST apply to services?
It applies to the retail sale or rental of most goods and certain services. The taxable-services list is specific, so check Manitoba Finance's bulletins for your line of work.