Manitoba GST + RST Calculator

How to calculate Manitoba's 12% GST + RST

Both taxes are calculated on the same pre-tax price. Adding tax: GST = price × 0.05, RST = price × 0.07, total = price × 1.12. Removing tax from a total: price = total ÷ 1.12, then split that price back into its 5% and 7% pieces.

Worked example on $100

A $100 purchase: GST = $100 × 0.05 = $5.00. RST = $100 × 0.07 = $7.00. Total = $100 + $5.00 + $7.00 = $112.00. Working backwards from that $112.00 total: price = $112.00 ÷ 1.12 = $100.00, combined tax = $12.00 (split $5.00 GST / $7.00 RST).

Why Manitoba calls it RST, not PST

Manitoba's provincial sales tax is legally named the Retail Sales Tax (RST) under The Retail Sales Tax Act, which is why Manitoba government documents never use the term "PST" even though it works the same way as British Columbia's or Saskatchewan's provincial sales tax: a separate tax charged on top of the 5% federal GST, not blended into one rate like HST. The RST rate was 8% for years before the Manitoba government cut it to 7% effective July 1, 2019, a change the province said would put more than $300 million a year back into households and businesses.

What's RST-exempt

Manitoba exempts many of the same categories as GST: basic groceries, prescription drugs and children's clothing and footwear (sizes 0–16, or priced at $150 or less) are all RST-exempt. Most services are also RST-exempt unless specifically listed as taxable (like telecommunications and some insurance). A $120 pair of kids' sneakers stays RST-exempt at that size and price, but a $180 pair loses the exemption and carries the full 7%. The province publishes the full list in Retail Sales Tax Bulletins 029 and 030 — worth checking directly if you're pricing something unusual, since RST exemptions don't always line up with GST exemptions.

Registering to collect RST as a small business

Vendors who sell taxable goods or certain services in Manitoba must register with Manitoba Finance once annual taxable sales reach $30,000, or immediately if you're an out-of-province seller soliciting and accepting Manitoba orders or holding inventory there. Registration and ongoing filing run through TAXcess, Manitoba Finance's online portal, which issues a 7-digit RST number. This is separate from federal GST/HST registration, which kicks in at the same $30,000 threshold but is filed with the CRA instead.

Manitoba at a glance

Official sources

• Canada Revenue Agency — GST/HST rates by province
• Manitoba Finance — Retail Sales Tax (RST)

Both sources checked 30 September 2026.

Frequently asked questions

Is Manitoba's RST the same as PST in other provinces?

Functionally yes — a provincial tax charged separately from GST — Manitoba just uses its own legal name, Retail Sales Tax, under a different act.

When did Manitoba's RST drop to 7%?

1 July 2019, cutting short a temporary 8% rate that had been in place since 2013.

Is children's clothing RST-exempt in Manitoba?

Yes, for sizes 0–16 or priced at $150 or less — above that threshold or size range, RST applies.

Do I register for RST and GST/HST separately?

Yes. RST registers with Manitoba Finance via TAXcess; GST/HST registers with the CRA. Both use the same $30,000 threshold but are entirely separate systems.

Does RST apply to services in Manitoba?

Most services are RST-exempt by default — only services the province specifically lists as taxable (like telecommunications) carry RST.