# Manitoba Sales Tax (GST + RST) Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/canada/manitoba
Published: September 22, 2026

Manitoba adds a 7% Retail Sales Tax to the 5% federal GST, for 12% combined. GST registration applies at CAD $30,000, and the RST carries its own threshold.

- **SaaS:** Taxable
- **Groceries:** Exempt

## Key Takeaways

Manitoba combines the 5% federal GST with a 7% Retail Sales Tax (RST) for a combined 12%, filed as two separate returns. Register for GST at CAD $30,000 in taxable revenue over four quarters, and register as a Manitoba RST vendor at the same threshold (or immediately for out-of-province sellers that deliver taxable goods into Manitoba while soliciting and accepting Manitoba orders, or that hold inventory there). Basic groceries and prescription drugs are zero-rated or exempt; SaaS is generally taxable since Manitoba RST applies to many digital and software products.

## Taxability Snapshot

## Sales Tax Rates

Manitoba layers the 5% federal GST and a 7% Retail Sales Tax (RST) for a combined 12%. The two are separate: the CRA administers the GST, and Manitoba Finance administers the RST, so businesses file two returns.

| Component | Rate | Scope |
| --- | --- | --- |
| Federal GST | 5% | Canada-wide |
| Manitoba RST | 7% | Manitoba |
| Combined | 12% | Manitoba |

#### Registration & nexus threshold

Manitoba has two registration triggers rather than US-style economic nexus. Register for GST/HST with the CRA once taxable revenue exceeds CAD $30,000 over four consecutive calendar quarters [1]. Register as a Manitoba RST vendor once annual taxable sales reach CAD $30,000, or immediately if you are an out-of-province seller delivering taxable goods into Manitoba while soliciting and accepting Manitoba orders, or holding inventory there [4]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

GST follows the CRA schedule (monthly, quarterly, or annual), due one month after the period for monthly and quarterly filers. Manitoba RST is filed through TAXcess, generally due the 20th of the month following the reporting period.

#### Exemptions

Basic groceries and prescription drugs are zero-rated for GST and exempt from Manitoba RST. Manitoba RST applies to many digital and software products, so SaaS is generally taxable in Manitoba in addition to the federal GST.

## Resale & Exemption Certificates

Manitoba lets a business buy goods and services for resale without RST by quoting its RST number to the supplier [6]. The GST paid on business inputs is recovered through input tax credits, but RST paid is not recoverable [8]. Basic groceries and children's clothing and footwear priced at CAD $150 or less are also RST-exempt [6].

#### Penalties

Late GST carries the CRA penalty (1% of the amount owing plus 25% of that per month, up to 12 months, plus interest). Late Manitoba RST carries its own provincial penalty plus interest.

## Audits & Appeals

The CRA audits the GST portion; dispute a GST assessment by filing a Notice of Objection (Form GST159) within 90 days, then appeal to the Tax Court of Canada [9]. Manitoba audits the RST; you can appeal an RST assessment to the independent Tax Appeals Commission [7].

#### Sources

- [1] [Canada Revenue Agency — When to register for and charge GST/HST ($30,000 threshold)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html)

- [2] [Canada Revenue Agency — GST/HST for digital economy businesses](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy.html)

- [3] [Manitoba Finance — Retail Sales Tax (7%)](https://www.gov.mb.ca/finance/taxation/taxes/retail.html)

- [4] [Manitoba Finance — Bulletin 004 (RST registration, thresholds, filing)](https://www.gov.mb.ca/finance/taxation/pubs/bulletins/004.pdf)

- [5] [Manitoba Finance — Bulletin 033 (computer software and cloud computing; SaaS taxable January 1, 2026)](https://www.gov.mb.ca/finance/taxation/pubs/bulletins/033.pdf)

- [6] [Manitoba Finance — Bulletin 030 (taxable and exempt goods, streaming, children's clothing, resale)](https://www.gov.mb.ca/finance/taxation/pubs/bulletins/030.pdf)

- [7] [Manitoba Finance — Tax Appeals Commission](https://www.gov.mb.ca/finance/taxation/Tax_Appeals_Commision.html)

- [8] [Canada Revenue Agency — Type of supply (zero-rated groceries, input tax credits)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-type-supply.html)

- [9] [Canada Revenue Agency — File an objection (GST/HST)](https://www.canada.ca/en/revenue-agency/services/about-canada-revenue-agency-cra/complaints-disputes/file-objection-cppei-appeal-minister.html)

Verified July 2026 against Canada Revenue Agency and Manitoba Finance guidance.

#### Frequently asked questions

### What is the Manitoba sales tax rate in 2026?

Manitoba charges 5% GST plus 7% RST, for a combined 12%.

### When do I have to register for tax in Manitoba?

GST at CAD $30,000 over four consecutive quarters, and Manitoba RST once you make taxable sales into the province above its threshold.

### Is SaaS taxable in Manitoba?

Yes. Manitoba RST applies to many digital and software products, so SaaS is generally taxable in addition to the federal GST.

### Are groceries taxed in Manitoba?

No. Basic groceries and prescription drugs are zero-rated for GST and exempt from Manitoba RST.

### When are Manitoba tax returns due?

GST follows the CRA schedule (one month after the period); Manitoba RST is generally due the 20th of the following month via TAXcess.

### What is Manitoba RST?

The Retail Sales Tax — Manitoba's 7% provincial sales tax, administered separately from the federal GST by Manitoba Finance.