Manitoba 2023 and 2022 Tax Rates & Tax Brackets

Manitoba Income Tax Act s. 4, 4.1, 4.6, 4.7

The Manitoba brackets and basic personal amount are increased for 2023 by an indexation factor of 1.07 (7% increase). Manitoba does not increase other personal tax credit amounts for indexation.

The Federal tax brackets and personal tax credit amounts are increased for 2023 by an indexation factor of 1.063 (6.3% increase).

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

The indexation factors, tax brackets and tax rates for 2023 have been confirmed to Canada Revenue Agency information.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators.

TaxTips.ca - Manitoba Tax Rates
2023 Taxable Income	2023 Tax Rates	2022 Taxable Income	2022 Tax Rates
first $36,842	10.80%	first $34,431	10.80%
over $36,842 up to $79,625	12.75%	over $34,431 up to $74,416	12.75%
over $79,625	17.40%	over $74,416	17.40%

TaxTips.ca - Combined Federal & Manitoba Tax Brackets and Tax Rates
2023 Taxable Income (1)	MB 2023 Marginal Tax Rates				2022 Taxable Income (1)	MB 2022 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible	Non-Eligible		Other Income	Capital Gains	Eligible	Non-Eligible
first $36,842	25.80%	12.90%	3.84%	18.38%	first $34,431	25.80%	12.90%	3.84%	18.38%
over $36,842 up to $53,359	27.75%	13.88%	6.53%	20.63%	over $34,431 up to $50,197	27.75%	13.88%	6.53%	20.63%
over $53,359 up to $79,625	33.25%	16.63%	14.12%	26.95%	over $50,197 up to $74,416	33.25%	16.63%	14.12%	26.95%
over $79,625 up to $106,717	37.90%	18.95%	20.53%	32.30%	over $74,416 up to $100,392	37.90%	18.95%	20.53%	32.30%
over $106,717 up to $165,430	43.40%	21.70%	28.12%	38.62%	over $100,392 up to $155,625	43.40%	21.70%	28.12%	38.62%
over $165,430 up to $235,675	46.72%	23.36%	32.71%	42.44%	over $155,625 up to $221,708	46.78%	23.39%	32.79%	42.51%
over $235,675	50.40%	25.20%	37.78%	46.67%	over $221,708	50.40%	25.20%	37.78%	46.67%
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%. For more information see Manitoba dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd.
TaxTips.ca Manitoba Basic Personal Amount
2023 Personal Amount (2)	2023 Tax Rate				2022 Personal Amount	2022 Tax Rate
$15,000	10.80%				$10,145	10.80%
Federal Basic Personal Amount
2023 Personal Amount (1)	2023 Tax Rate				2022 Personal Amount (1)	2022 Tax Rate
$15,000	15%				$14,398	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

(2) The Manitoba 2023 Budget increased the Basic Personal Amount to $15,000, and increases the tax bracket thresholds to $47,000 and $100,000 for 2024, to be indexed in subsequent years.

Revised: September 20, 2024