GST + RST on common prices
GST + RST at 12% added to common pre-tax prices in Manitoba. Each tax is rounded to the cent.
Free tool · Rates as of October 2026
Manitoba GST and RST calculator
Add 5% GST and 7% RST to a price, or split a 12% total back into its parts. Manitoba's provincial tax is called the retail sales tax (RST).
$
- Subtotal
- $100.00
- GST 5%
- $5.00
- RST 7%
- $7.00
- Total
- $112.00
Retail Sales Tax, administered by Manitoba Finance.
Or pick on the map
- GST only (5%)
- 11 to 13% combined
- 14% or more combined
What is in the 12% GST + RST
- GST (federal)
- 5%
- RST (provincial)
- 7%
- Combined rate
- 12%
GST and RST are separate taxes, each charged on the price before tax, and shown as separate lines on an invoice.
| Price before tax | GST (5%) | RST (7%) | Total |
|---|---|---|---|
| $10.00 | $0.50 | $0.70 | $11.20 |
| $25.00 | $1.25 | $1.75 | $28.00 |
| $50.00 | $2.50 | $3.50 | $56.00 |
| $100.00 | $5.00 | $7.00 | $112.00 |
| $250.00 | $12.50 | $17.50 | $280.00 |
| $500.00 | $25.00 | $35.00 | $560.00 |
| $1,000.00 | $50.00 | $70.00 | $1,120.00 |
| $2,500.00 | $125.00 | $175.00 | $2,800.00 |
| $5,000.00 | $250.00 | $350.00 | $5,600.00 |
GST + RST included in common totals
Backing GST + RST out of a total: divide by 1.12 to get the price before tax.
| Total with tax | GST + RST included | Price before tax |
|---|---|---|
| $10.00 | $1.08GST $0.45 + RST $0.63 | $8.92 |
| $25.00 | $2.68GST $1.12 + RST $1.56 | $22.32 |
| $50.00 | $5.36GST $2.23 + RST $3.13 | $44.64 |
| $100.00 | $10.71GST $4.46 + RST $6.25 | $89.29 |
| $250.00 | $26.79GST $11.16 + RST $15.63 | $223.21 |
| $500.00 | $53.57GST $22.32 + RST $31.25 | $446.43 |
| $1,000.00 | $107.14GST $44.64 + RST $62.50 | $892.86 |
| $2,500.00 | $267.86GST $111.61 + RST $156.25 | $2,232.14 |
| $5,000.00 | $535.71GST $223.21 + RST $312.50 | $4,464.29 |
How sales tax works in Manitoba
Manitoba has two sales taxes: the federal 5% GST and Manitoba's 7% retail sales tax (RST). Manitoba Finance says RST is calculated on the selling price before GST, so the taxes do not compound.
The CRA administers the GST and Manitoba Finance administers the RST, so a registered business deals with both. Manitoba's own bulletin shows how this looks on a bill: a $150 sale plus $7.50 GST and $10.50 RST comes to $168.
Who has to register and charge it
For GST, you must register with the CRA once taxable sales pass $30,000 in a single calendar quarter or over four consecutive calendar quarters. Our GST/HST registration guide explains the federal side.
For RST, anyone carrying on business in Manitoba needs an RST number before making taxable sales, except small businesses with annual taxable sales under $30,000. Those businesses pay RST on their purchases, do not charge it on sales, and must not itemize RST on invoices. The exception does not cover businesses selling tobacco or liquor or buying from out-of-province suppliers that do not collect Manitoba RST, and a business that passes $30,000 has one month to register, online through TAXcess or by application form.
Selling to customers outside Manitoba
For GST and HST, the CRA's place-of-supply rules tax goods where they are delivered and most services at the customer's address. A Winnipeg business shipping to Ontario charges 13% HST, and one shipping to Saskatchewan charges 5% GST, with no Manitoba RST in either case.
Out-of-province businesses selling taxable goods to Manitoba buyers for their own use must register for RST in set cases, such as when they deliver goods into Manitoba and solicit and accept orders from there, or hold inventory in the province. See Bulletin RST 004 for the full test.
Frequently asked questions
What is RST in Manitoba?
RST is Manitoba's 7% retail sales tax, the province's version of PST. It is administered by Manitoba Finance and charged on the price before GST.
How do I remove GST and RST from a Manitoba total?
Divide the total by 1.12. For example, $224 divided by 1.12 is $200, which means $10 GST and $14 RST.
Do small businesses in Manitoba have to charge RST?
Not if annual taxable sales are under $30,000 and no exclusion applies, such as selling tobacco or liquor. Those businesses pay RST on purchases and must not show RST as a separate line on their invoices.
Is RST charged on GST in Manitoba?
No. Manitoba Finance says RST is calculated on the selling price before GST is applied.
Do I charge Manitoba RST to a customer in Alberta?
Not on goods delivered to Alberta. Manitoba requires vendors to keep evidence that goods sold RST-exempt for out-of-province use were delivered outside Manitoba.
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Sources
- CRA: GST/HST calculator (and rates) (accessed October 2, 2026)
- Manitoba Finance: Retail Sales Tax (accessed October 2, 2026)
- Manitoba Finance: Bulletin RST 004, Information for Vendors (June 2024) (accessed October 2, 2026)
- CRA: GST/HST place-of-supply rules (accessed October 2, 2026)
- CRA: When to register for and start charging the GST/HST (accessed October 2, 2026)
Rates and rules on this page were last checked on October 2, 2026.
Calculators for other provinces and territories
- Alberta GST calculator (5%)
- BC GST + PST calculator (12%)
- New Brunswick HST calculator (15%)
- Newfoundland and Labrador HST calculator (15%)
- Nova Scotia HST calculator (14%)
- Northwest Territories GST calculator (5%)
- Nunavut GST calculator (5%)
- Ontario HST calculator (13%)
- PEI HST calculator (15%)
- Quebec GST + QST calculator (14.975%)
- Saskatchewan GST + PST calculator (11%)
- Yukon GST calculator (5%)
- Reverse sales tax calculator
- Canadian sales tax calculator (all provinces)
Guides that use this
This calculator is for estimates. It does not account for zero-rated or exempt supplies, point-of-sale rebates, or place-of-supply rules for services. Check with the CRA or an accountant for your situation.