Manitoba -> Tax Rates -> 2015 & 2016 Tax Rates -> Manitoba 2015 & 2016 Income Tax Rates
Manitoba 2015 and 2016 Personal Marginal Income Tax Rates
The Manitoba tax brackets are not increased for inflation. There has been no announcement yet of any increase in the basic personal amount tax credit for 2016. The Manitoba 2016 Budget of May 31, 2016 indicated that starting in 2017, the income tax brackets and basic personal amount would be indexed for inflation.
The Federal tax rates for 2016 are as per Bill C-2 tabled in December 2015. The Federal tax brackets and personal amount were increased for 2016 by an indexation factor of 1.013. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2016 marginal tax rate for non-eligible dividends has been revised to reflect the change from their 2016 Budget Implementation Bill.
Please read the article Understanding the Tables of Personal Income Tax Rates.
Manitoba Personal Income Tax Brackets and Tax Rates |
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| 2016 Taxable Income | 2016 Tax Rates | 2015 Taxable Income | 2015 Tax Rates | ||||||
| first $31,000 | 10.80% | first $31,000 | 10.80% | ||||||
| over $31,000 up to $67,000 | 12.75% | over $31,000 up to $67,000 | 12.75% | ||||||
| over $67,000 | 17.40% | over $67,000 | 17.40% | ||||||
Combined Federal & Manitoba Tax Brackets and Tax Rates |
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| 2016 Taxable Income | 2016 Marginal Tax Rates | 2015 Taxable Income | 2015 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $31,000 | 25.80% | 12.90% | 3.84% | 16.96% | first $31,000 | 25.80% | 12.90% | 3.84% | 16.46% |
| over $31,000 up to $45,282 | 27.75% | 13.88% | 6.53% | 19.24% | over $31,000 up to $44,701 | 27.75% | 13.88% | 6.53% | 18.77% |
| over $45,282 up to $67,000 | 33.25% | 16.63% | 14.12% | 25.68% | over $44,701 up to $67,000 | 34.75% | 17.38% | 16.19% | 27.03% |
| over $67,000 up to $90,563 | 37.90% | 18.95% | 20.53% | 31.12% | over $67,000 up to $89,401 | 39.40% | 19.70% | 22.60% | 32.51% |
| over $90,563 up to $140,388 | 43.40% | 21.70% | 28.12% | 37.55% | over $89,401 up to $138,586 | 43.40% | 21.70% | 28.12% | 37.23% |
| over $140,388 up to $200,000 | 46.40% | 23.20% | 32.26% | 41.06% | over $138,586 | 46.40% | 23.20% | 32.26% | 40.77% |
| over $200,000 | 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 amount). |
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Manitoba Basic Personal Amount |
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| 2016 Personal Amount | 2016 Tax Rate | 2015 Personal Amount | 2015 Tax Rate | ||||||
| $9,134 | 10.80% | $9,134 | 10.80% | ||||||
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Federal Basic Personal Amount |
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| 2016 Personal Amount | 2016 Tax Rate | 2015 Personal Amount | 2015 Tax Rate | ||||||
| $11,474 | 15% | $11,327 | 15% | ||||||
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Revised: October 26, 2023