Self-Employed Tax in Manitoba (2025 & 2026)
A self-employed person in Manitoba with $50,000 of net business income in 2025 owes about $12,741 in income tax and CPP — $1,062 a month to set aside. Sales tax: 5% GST + 7% RST.
What to set aside — quick estimate
Estimated tax for 2025 (filed in spring 2026)
| Net business income | Federal | Manitoba | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,554 | $1,195 | $3,154 | $5,903 | $492 |
| $50,000 | $4,109 | $3,098 | $5,534 | $12,741 | $1,062 |
| $75,000 | $8,080 | $5,941 | $8,364 | $22,385 | $1,865 |
| $100,000 | $13,104 | $9,065 | $8,860 | $31,029 | $2,586 |
Estimated tax for 2026
| Net business income | Federal | Manitoba | CPP | Total | Per month |
|---|---|---|---|---|---|
| $30,000 | $1,455 | $1,195 | $3,154 | $5,804 | $484 |
| $50,000 | $3,922 | $3,098 | $5,534 | $12,554 | $1,046 |
| $75,000 | $7,755 | $5,917 | $8,493 | $22,165 | $1,847 |
| $100,000 | $12,716 | $9,002 | $9,293 | $31,011 | $2,584 |
Sales tax and rules in Manitoba
In Manitoba you charge 5% GST after $30,000 and 7% RST (retail sales tax) on most goods and some services. Small businesses with less than $10,000 a year in taxable sales may not need to register for RST.
Manitoba tax brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 – $47,564 | 10.80% |
| $47,564 – $101,200 | 12.75% |
| $101,200 – and up | 17.40% |
Applied on top of the federal brackets (14% on the first $58,523 in 2026).
Self-employed guides by profession
- Freelance web developers
- Graphic designers
- Independent consultants
- Independent contractors and trades
- Uber and ride-share drivers
- Delivery drivers (DoorDash, Skip, Instacart)
- Real estate agents
- Content creators and TikTok creators
- Etsy and online sellers
- Virtual assistants
- Tutors and coaches
- Cleaners and home services
- Canadian digital nomads
Questions
How much tax does a self-employed person pay in Manitoba?
With $50,000 of net business income in 2025, about $12,741 in federal and Manitoba income tax plus CPP, an effective rate of 25.5%. Use the calculator above for your own numbers.
Do I charge RST in Manitoba as a freelancer?
Many professional services are exempt, but goods and some services are taxable. Check Manitoba's RST bulletin for your work.
Is Manitoba tax filed separately?
No. It is calculated on form MB428 with your federal return.
Is CPP included in the Manitoba estimates?
Yes. Self-employed people pay both halves of CPP; the estimates include it and apply the deductible half.