Homeowners Affordability Tax Credit 2026

2026 Homeowners Affordability Tax Credit & Manitoba School Tax Rebate Information 

The Government of Manitoba introduced the Homeowners Affordability Tax Credit (HATC) on the education portion of property taxes in Budget 2024/25. The HATC has increased to a maximum of $1,600 for the 2026 tax year.

This credit replaces the School Tax Rebate and Education Property Tax Credit for residential properties. The HATC applies only to residential properties that are designated as principal residences. 

Current eligible property owners will automatically roll over into the 2026 program provided there has been no ownership change.

New property owners must declare their principal residence with the municipality before tax statement production to have the credit applied directly to their tax bill.

Principal Residence Declaration Form

Homeowners who do not receive the HATC on their 2026 tax statement may claim it on their 2026 income tax return. 

HATC extended declarations offered in 2025 will not be available in 2026.

Farm properties will continue to receive the Manitoba School Tax Rebate, which is maintained at 50 per cent. 

For accounts on installment or pre-payment plans, payment amounts may need adjustment to reflect the updated HATC value.

There are no provincial property tax credits or rebates to be applied to commercial properties. Both the HATC and Manitoba School Tax Rebate will be applied directly on municipal property tax statements.

 For more information, see:

 Frequently Asked Questions about HATC: https://www.gov.mb.ca/finance/tao/hatc.html