Manitoba has three income tax brackets for 2026: 10.8% on the first $47,000 of taxable income, 12.75% up to $100,000 and 17.4% above $100,000. With federal tax added, the combined marginal rate runs from 24.8% to 50.4%. These thresholds are frozen at their 2024 levels for a second year. The full 2026 tables are below, with 2025 further down for comparison.
2026 Federal and Manitoba Tax Brackets and Tax Rates
What Changed for Manitoba in 2026
Very little, and that is the story. While Ottawa indexed its brackets by 2%, Manitoba kept its tax brackets and basic personal amount frozen for a second year, as announced in the 2025 Budget and confirmed in 2026. The thresholds stay at $47,000 and $100,000, the basic personal amount stays at $15,780, and the rates are unchanged.
The top 17.4% rate starts at just $100,000, producing a combined rate of 37.9% between $100,000 and $117,045 and 50.4% above $258,482. High earners also lose the basic personal amount gradually: it is clawed back between $200,000 and $400,000 of net income.
The good news is federal: the bottom federal rate is 14% for the full year, which trims tax on the first $58,523 for every Manitoban.
What the Manitoba Bracket Freeze Costs You
Had Manitoba applied the same indexation as the federal government in 2025 (2.7%) and 2026 (2.0%), its thresholds would be about $49,234 and $104,754 this year, and the basic personal amount about $16,530. Here is the extra Manitoba tax the freeze adds in 2026:
| Taxable income | Extra Manitoba tax in 2026 |
|---|---|
| $40,000 | About $81 |
| $50,000 | About $125 |
| $75,000 | About $125 |
| $100,000 | About $125 |
| $125,000 | About $346 |
The cost compounds: every year the freeze continues, the gap between frozen and indexed thresholds grows, and more of an ordinary raise is taxed at the higher rates.
Manitoba Income Tax on $50,000, $75,000 and $100,000
Full year 2026 figures for an employee claiming only the basic personal amount, from the PaycheckGuru calculator. Manitoba has no health premium or surtax. Each salary links to its full breakdown.
| Salary | Federal tax | Manitoba tax | CPP and EI | Net pay | Average tax rate | Marginal rate |
|---|---|---|---|---|---|---|
| $50,000 | $3,985 | $3,358 | $3,582 | $39,075 | 14.7% | 26.75% |
| $75,000 | $8,258 | $6,348 | $5,369 | $55,025 | 19.5% | 33.25% |
| $100,000 | $13,301 | $9,484 | $5,769 | $71,445 | 22.8% | 33.25% |
The average tax rate is federal and provincial income tax as a share of salary. The marginal rate is the combined rate on your next dollar, taken from the table above. Our guide to marginal vs average tax rates explains why the two are so far apart, and the payroll calculator shows the same numbers per paycheque.
2025 Federal and Manitoba Tax Brackets and Tax Rates
Frequently Asked Questions
What are the Manitoba tax brackets for 2026?
Manitoba taxes 2026 income at 10.8% up to $47,000, 12.75% from $47,000 to $100,000 and 17.4% above $100,000. Federal tax is charged separately.
What is the marginal tax rate in Manitoba?
The combined federal and Manitoba marginal rate for 2026 runs from 24.8% on the first $47,000 of taxable income to 50.4% above $258,482. Between $58,523 and $100,000 it is 33.25%.
Why are the Manitoba tax brackets frozen?
The 2025 Manitoba Budget paused indexation of the tax brackets and basic personal amount, and the 2026 Budget kept the freeze in place. The thresholds remain at $47,000 and $100,000 and the basic personal amount at $15,780.
What is the Manitoba basic personal amount for 2026?
The Manitoba basic personal amount is $15,780 for 2026, unchanged from 2025. It is worth $1,704.24 at the 10.8% credit rate and is reduced for net income between $200,000 and $400,000.
How much does the bracket freeze cost?
Compared with federal style indexation, the freeze adds about $125 of Manitoba tax in 2026 for most people with taxable income between $50,000 and $100,000, and about $346 at $125,000.
How much tax do you pay on $75,000 in Manitoba?
An employee earning $75,000 in Manitoba in 2026 pays about $8,258 in federal tax and $6,348 in Manitoba tax. After $5,369 of CPP and EI, net pay is about $55,025.
Will Manitoba index its brackets in 2027?
That depends on the next Manitoba Budget. This page will add the 2027 brackets as soon as they are confirmed.
Notes: Manitoba paused indexation of tax brackets and the basic personal amount starting with the 2025 tax year, and the 2026 Budget confirmed the freeze continues. The Manitoba basic personal amount is reduced for net income above $200,000 and reaches zero at $400,000. Freeze cost estimates assume only the basic personal amount and compare against the federal indexation factors of 2.7% for 2025 and 2.0% for 2026.
Sources: CI GAM, 2026 Manitoba Budget Tax Highlights · EY Tax Alert, Manitoba Budget (indexation freeze)
Last updated: October 3, 2026. Worked examples are calculated with the PaycheckGuru calculator using 2026 CRA rates. This page is general information, not tax advice.