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Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Manitoba Personal Income Tax Rates
Manitoba 2019 and 2018 Personal Marginal Income Tax Rates
Manitoba Income Tax Act s. 4, 4.1, 4.6, 4.7
The Manitoba income tax brackets and basic personal amount are indexed, which began in 2017, but other Manitoba personal tax credits are not indexed.
The Federal tax brackets and personal amounts are increased for 2019 by an indexation factor of 1.022, and the Manitoba brackets and basic personal amount are increased by an indexation factor of 1.026. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2019 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 2019, 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 | |||||||||
| 2019 Taxable Income | 2019 Tax Rates | 2018 Taxable Income | 2018 Tax Rates | ||||||
| first $32,670 | 10.80% | first $31,843 | 10.80% | ||||||
| over $32,670 up to $70,610 | 12.75% | over $31,843 up to $68,821 | 12.75% | ||||||
| over $70,610 | 17.40% | over $68,821 | 17.40% | ||||||
| Combined Federal & Manitoba Tax Brackets and Tax Rates | |||||||||
| 2019 Taxable Income | 2019 Marginal Tax Rates | 2018 Taxable Income | 2018 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $32,670 | 25.80% | 12.90% | 3.84% | 18.38% | first $31,843 | 25.80% | 12.90% | 3.84% | 17.38% |
| over $32,670 up to $47,630 | 27.75% | 13.88% | 6.53% | 20.63% | over $31,843 up to $46,605 | 27.75% | 13.88% | 6.53% | 19.64% |
| over $47,630 up to $70,610 | 33.25% | 16.63% | 14.12% | 26.95% | over $46,605 up to $68,821 | 33.25% | 16.63% | 14.12% | 26.02% |
| over $70,610 up to $95,259 | 37.90% | 18.95% | 20.53% | 32.30% | over $68,821 up to $93,208 | 37.90% | 18.95% | 20.53% | 31.42% |
| over $95,259 up to $147,667 | 43.40% | 21.70% | 28.12% | 38.62% | over $93,208 up to $144,489 | 43.40% | 21.70% | 28.12% | 37.80% |
| over $147,667 up to $210,371 | 46.40% | 23.20% | 32.26% | 42.07% | over $144,489 up to $205,842 | 46.40% | 23.20% | 32.26% | 41.28% |
| over $210,371 | 50.40% | 25.20% | 37.78% | 46.67% | over $205,842 | 50.40% | 25.20% | 37.78% | 45.92% |
| Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15% in 2019, and 16% in 2018. For more information see Manitoba dividend tax credits. |
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| Manitoba Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $9,626 | 10.80% | $9,382 | 10.80% | ||||||
| Federal Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $12,069 | 15% | $11,809 | 15% | ||||||
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Revised: October 26, 2023