Manitoba 2022 and 2021 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 tax credit amounts are increased for 2022 by an indexation factor of 1.024 (a 2.4% increase).

The Manitoba brackets and basic personal amount are increased for 2022 by an indexation factor of 1.021 (a 2.1% increase).

The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator.

TaxTips.ca - Manitoba Personal Income Tax Brackets and Tax Rates
2022 Taxable Income	2022 Tax Rates	2021 Taxable Income	2021 Tax Rates
first $34,431	10.80%	first $33,723	10.80%
over $34,431 up to $74,416	12.75%	over $33,723 up to $72,885	12.75%
over $74,416	17.40%	over $72,885	17.40%

TaxTips.ca - Combined Federal & Manitoba Tax Brackets and Tax Rates
2022 Taxable Income	MB 2022 Marginal Tax Rates				2021 Taxable Income	MB 2021 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 $34,431	25.80%	12.90%	3.84%	18.38%	first $33,723	25.80%	12.90%	3.84%	18.38%
over $34,431 up to $50,197	27.75%	13.88%	6.53%	20.63%	over $33,723 up to $49,020	27.75%	13.88%	6.53%	20.63%
over $50,197 up to $74,416	33.25%	16.63%	14.12%	26.95%	over $49,020 up to $72,885	33.25%	16.63%	14.12%	26.95%
over $74,416 up to $100,392	37.90%	18.95%	20.53%	32.30%	over $72,885 up to $98,040	37.90%	18.95%	20.53%	32.30%
over $100,392 up to $155,625	43.40%	21.70%	28.12%	38.62%	over $98,040 up to $151,978	43.40%	21.70%	28.12%	38.62%
over $155,625 up to $221,708	46.78%	23.39%	32.79%	42.51%	over $151,978 up to $216,511	46.72%	23.36%	32.71%	42.44%
over $221,708	50.40%	25.20%	37.78%	46.67%	over $216,511	50.40%	25.20%	37.78%	46.67%
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%. For more information see Manitoba dividend tax credits.
Manitoba Basic Personal Amount
2022 Personal Amount	2022 Tax Rate				2021 Personal Amount	2021 Tax Rate
$10,145	10.80%				$9,936	10.80%
Federal Basic Personal Amount
2022 Personal Amount (1)	2022 Tax Rate				2021 Personal Amount (1)	2021 Tax Rate
$14,398	15%				$13,808	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

Revised: October 26, 2023