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Manitoba 2017 and 2018 Personal Marginal
Income Tax Rates
Manitoba Income Tax Act s. 4, 4.1, 4.6
The Manitoba income tax brackets and basic personal amount are indexed beginning
in 2017, as per the Manitoba 2016 Budget.
The Federal tax brackets and personal amounts are increased for
2018 by an indexation factor of 1.015, and the Manitoba brackets and amounts are increased by an indexation
factor of 1.012. The indexation
factors, tax brackets and tax rates have been
confirmed to Canada Revenue Agency
information.
The 2018 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 2018, as
announced in the October
24, 2017 Fall Economic Statement.
Manitoba
Personal Income Tax Brackets and Tax Rates
2018
Taxable Income
2018
Tax Rates
2017
Taxable Income
2017
Tax Rates
first $31,843
10.80%
first $31,465
10.80%
over $31,843 up to
$68,821
12.75%
over $31,465 up to
$68,005
12.75%
over $68,821
17.40%
over $68,005
17.40%
Combined Federal
& Manitoba Tax Brackets and Tax Rates
2018
Taxable Income
2018
Marginal Tax Rates
2017
Taxable Income
2017
Marginal Tax Rates
Other
Income
Capital
Gains
Canadian
Dividends
Other
Income
Capital
Gains
Canadian
Dividends
Eligible
Non-Eligible
Eligible
Non-Eligible
first $31,843
25.80%
12.90%
3.84%
17.38%
first $31,465
25.80%
12.90%
3.84%
16.96%
over $31,843 up to
$46,605
27.75%
13.88%
6.53%
19.64%
over $31,465 up to
$45,916
27.75%
13.88%
6.53%
19.24%
over $46,605 up to $68,821
33.25%
16.63%
14.12%
26.02%
over $45,916 up to $68,005
33.25%
16.63%
14.12%
25.68%
over $68,821 up to
$93,208
37.90%
18.95%
20.53%
31.42%
over $68,005 up to
$91,831
37.90%
18.95%
20.53%
31.12%
over $93,208 up to $144,489
43.40%
21.70%
28.12%
37.80%
over $91,831 up to $142,353
43.40%
21.70%
28.12%
37.55%
over $144,489 up
to $205,842
46.40%
23.20%
32.26%
41.28%
over $142,353 up
to $202,800
46.40%
23.20%
32.26%
41.06%
over $205,842
50.40%
25.20%
37.78%
45.92%
over $202,800
50.40%
25.20%
37.78%
45.74%
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
17% in 2017, and 16% in 2018.
For more information see Manitoba
dividend tax
credits.
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