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Manitoba 2017 and 2018 Personal Marginal Income Tax Rates
Manitoba Income Tax Act s. 4, 4.1, 4.6
The Manitoba income tax brackets and basic personal amount are indexed beginning in 2017, as per the Manitoba 2016 Budget.
The Federal tax brackets and personal amounts are increased for 2018 by an indexation factor of 1.015, and the Manitoba brackets and amounts are increased by an indexation factor of 1.012. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2018 marginal tax rates for non-eligible dividends reflect the rates that are in effect automatically due to the change in the gross-up rate for 2018, as announced in the October 24, 2017 Fall Economic Statement.
Please read the article Understanding the Tables of Personal Income Tax Rates.
Manitoba Personal Income Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Tax Rates | 2017 Taxable Income | 2017 Tax Rates | ||||||
| first $31,843 | 10.80% | first $31,465 | 10.80% | ||||||
| over $31,843 up to $68,821 | 12.75% | over $31,465 up to $68,005 | 12.75% | ||||||
| over $68,821 | 17.40% | over $68,005 | 17.40% | ||||||
Combined Federal & Manitoba Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Marginal Tax Rates | 2017 Taxable Income | 2017 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $31,843 | 25.80% | 12.90% | 3.84% | 17.38% | first $31,465 | 25.80% | 12.90% | 3.84% | 16.96% |
| over $31,843 up to $46,605 | 27.75% | 13.88% | 6.53% | 19.64% | over $31,465 up to $45,916 | 27.75% | 13.88% | 6.53% | 19.24% |
| over $46,605 up to $68,821 | 33.25% | 16.63% | 14.12% | 26.02% | over $45,916 up to $68,005 | 33.25% | 16.63% | 14.12% | 25.68% |
| over $68,821 up to $93,208 | 37.90% | 18.95% | 20.53% | 31.42% | over $68,005 up to $91,831 | 37.90% | 18.95% | 20.53% | 31.12% |
| over $93,208 up to $144,489 | 43.40% | 21.70% | 28.12% | 37.80% | over $91,831 up to $142,353 | 43.40% | 21.70% | 28.12% | 37.55% |
| over $144,489 up to $205,842 | 46.40% | 23.20% | 32.26% | 41.28% | over $142,353 up to $202,800 | 46.40% | 23.20% | 32.26% | 41.06% |
| over $205,842 | 50.40% | 25.20% | 37.78% | 45.92% | over $202,800 | 50.40% | 25.20% | 37.78% | 45.74% |
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Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). |
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Manitoba Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2017 Tax Rate | ||||||
| $9,382 | 10.80% | $9,271 | 10.80% | ||||||
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Federal Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2017 Tax Rate | ||||||
| $11,809 | 15% | $11,635 | 15% | ||||||
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Revised: October 26, 2023