Tobacco Tax

The Tobacco Tax applies to cigarettes and all other tobacco products. Effective midnight April 17, 2012, the tax rates are:

• Cigarettes - 25.0¢ ($50.00 per carton)
• Cigars - 75% of retail selling price (maximum tax $5.00 per cigar)
• Raw leaf tobacco - 22.5¢ per gram
• Fine cut tobacco and all other tobacco products - 24.0¢ per gram

In accordance with The Tobacco Tax Act, a person may possess the following amounts of tobacco products that are not marked or stamped for sale in Manitoba when they enter Manitoba from another province or from outside Canada:

• One carton of cigarettes (200 cigarettes), and
• 200 grams (7 ounces) of fine cut tobacco, and
• 50 cigars or cigarillos

Tobacco in excess of these limits is subject to Manitoba tobacco tax and retail sales tax, which is payable upon entry into Manitoba. For instructions on how to pay the tax owing on tobacco imported into Manitoba, please contact our Winnipeg office at (204) 945-5603 or Manitoba toll-free at 1-800-782-0318. For information on importing tobacco into Canada through a Canada/United States border, please visit the Canada Border Services Agency web site at www.cbsa.gc.ca.

The possession limit for tobacco without a valid Tobacco Dealer’s Licence or Permit is 5 cartons of cigarettes or 1,000 grams of tobacco.

Manitoba Tax Publications

• Bulletins
• Notices
• Pamphlets
• The Tobacco Tax Act and Regulations

Manitoba Tax Forms

Interest Rates