Manitoba – Provincial corporation tax

Lower rate

The lower rate of Manitoba income tax is 0%.

The income eligible for the lower rate is determined using the Manitoba business limit. The Manitoba business limit is $500,000 effective January 1, 2019. It was previously $450,000.

When the business limit changes during the tax year, you have to base your calculation on the number of days in the year that each limit is in effect.

Higher rate

The higher rate of Manitoba income tax is 12%.

This rate applies to all income not eligible for the lower rate.

For more information, see Dual tax rates.

Reporting the tax

You can use Schedule 383, Manitoba Corporation Tax Calculation, to help you calculate your Manitoba tax before the application of credits. You do not have to file it with the return. See the schedule for more details.

On line 230 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of tax calculated.

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