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Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Manitoba Personal Income Tax Rates

Manitoba 2019 and 2018 Personal Marginal Income Tax Rates

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

The Manitoba income tax brackets and basic personal amount are indexed, which began in 2017, but other Manitoba personal tax credits are not indexed.

The Federal tax brackets and personal amounts are increased for 2019 by an indexation factor of 1.022, and the Manitoba brackets and basic personal amount are increased by an indexation factor of 1.026. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.

The 2019 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 2019, as announced in the October 24, 2017 Fall Economic Statement.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Manitoba Personal Income Tax Brackets and Tax Rates
2019 Taxable Income	2019 Tax Rates				2018 Taxable Income	2018 Tax Rates
first $32,670	10.80%				first $31,843	10.80%
over $32,670 up to $70,610	12.75%				over $31,843 up to $68,821	12.75%
over $70,610	17.40%				over $68,821	17.40%
Combined Federal & Manitoba Tax Brackets and Tax Rates
2019 Taxable Income	2019 Marginal Tax Rates				2018 Taxable Income	2018 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 $32,670	25.80%	12.90%	3.84%	18.38%	first $31,843	25.80%	12.90%	3.84%	17.38%
over $32,670 up to $47,630	27.75%	13.88%	6.53%	20.63%	over $31,843 up to $46,605	27.75%	13.88%	6.53%	19.64%
over $47,630 up to $70,610	33.25%	16.63%	14.12%	26.95%	over $46,605 up to $68,821	33.25%	16.63%	14.12%	26.02%
over $70,610 up to $95,259	37.90%	18.95%	20.53%	32.30%	over $68,821 up to $93,208	37.90%	18.95%	20.53%	31.42%
over $95,259 up to $147,667	43.40%	21.70%	28.12%	38.62%	over $93,208 up to $144,489	43.40%	21.70%	28.12%	37.80%
over $147,667 up to $210,371	46.40%	23.20%	32.26%	42.07%	over $144,489 up to $205,842	46.40%	23.20%	32.26%	41.28%
over $210,371	50.40%	25.20%	37.78%	46.67%	over $205,842	50.40%	25.20%	37.78%	45.92%
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% in 2019, and 16% in 2018. For more information see Manitoba dividend tax credits.
Manitoba Basic Personal Amount
2019 Personal Amount	2019 Tax Rate				2018 Personal Amount	2018 Tax Rate
$9,626	10.80%				$9,382	10.80%
Federal Basic Personal Amount
2019 Personal Amount	2019 Tax Rate				2018 Personal Amount	2018 Tax Rate
$12,069	15%				$11,809	15%

Revised: May 18, 2025

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