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Manitoba raises the Homeowners Affordability Tax Credit from $1,600 to $1,700 and the Renters Affordability Tax Credit from $625 to $675 for the 2027 tax year. The homeowners credit shrinks on homes assessed above $1,000,000 and falls to $0 at $1,500,000. The changes are in Bill 53, which received royal assent on 1 June 2026, so they are law.
What are the Manitoba affordability credit amounts for 2027?
The province sets the 2027 maximums in its Manitoba Finance: Taxation Changes, Budget 2026 bulletin. Each figure is a maximum, not a flat payment. The homeowners credit also cannot be more than the gross school taxes on your home, so a small school tax bill means a smaller credit. The table shows three tax years.
| Credit | 2025 | 2026 | 2027 |
|---|---|---|---|
| Homeowners (HATC) | $1,500 | $1,600 | $1,700 |
| Renters (RATC) | $575 | $625 | $675 |
| Renters seniors’ top-up | $328 | $357 | $385.71 |
The 2025 column comes from the province’s Manitoba Finance: personal tax credits page, and the other two from the budget bulletin. The seniors’ top-up falls as family net income rises, so many seniors will receive less than the maximum.
Who gets the homeowners credit, and what happens above $1,000,000?
The credit is for your principal residence: one dwelling in Manitoba that you or your spouse or common-law partner own and where you actually live. A couple can name only one property. Rentals, cottages and commercial property do not qualify, and the Manitoba Finance: Homeowners Affordability Tax Credit page lists the full rules.
For 2027 the credit is reduced by $3.40 for every $1,000 of assessed value above $1,000,000. Bill 53 writes the cutback as your credit multiplied by the excess value, up to $500,000, divided by $500,000. That works out to the same $3.40 (our check: $1,700 divided by 500). By $1,500,000 the whole credit is gone. The table below is our calculation from the published formula and assumes your school taxes are at least as large as the credit.
| Assessed value | Reduction | Maximum 2027 credit |
|---|---|---|
| $1,000,000 or less | $0 | $1,700 |
| $1,100,000 | $340 | $1,360 |
| $1,250,000 | $850 | $850 |
| $1,400,000 | $1,360 | $340 |
| $1,500,000 or more | $1,700 | $0 |
Here is the $1,250,000 row in words. The home is $250,000 over the line, which is 250 steps of $1,000, and 250 times $3.40 is $850. The owner’s maximum credit drops from $1,700 to $850. A neighbour with a $950,000 assessment keeps the full $1,700. Because the cutback uses assessed value, a home sitting close to $1,000,000 can lose part of the credit after a reassessment.
Who qualifies for the renters credit?
The Canada Revenue Agency’s Canada Revenue Agency: Manitoba tax information page says you qualify if you were a Manitoba resident at the end of the year, were 16 or older, and paid rent on your principal residence in Manitoba. You cannot claim for any period when the owner also lived in the home, or when you claimed the homeowners credit. A couple decides together who claims. The province adds that people in social housing, and people receiving rent assist that is not part of Employment and Income Assistance, can also qualify.
That CRA page covers the 2025 tax year. A page for the 2027 tax year has not been published yet (checked 31 October 2026), so confirm the rules when it appears.
How do I claim the credits?
For the homeowners credit, the usual route is your property tax statement. If you declared your principal residence to your municipality, the credit shows up as an advance on the statement, and most declarations carry forward from year to year. If it did not appear, you can claim it on your personal return. Owners in duplexes or triplexes that are assessed as one property have to claim on the return. If you have never declared a principal residence, the province tells you to contact your municipality as soon as you can.
For the renters credit, you attach Form MB479 to your return, and claims are accepted for three years after the end of the tax year. The 2027 amounts belong to the 2027 tax year, so you claim them on the return you file in 2028, not during 2027. The bulletin also says the government plans advance payments of the renters credit. Details have not been published yet (checked 31 October 2026), so do not count on a date or an amount.
What changed in Manitoba’s sales tax on food in July 2026?
From 1 July 2026 the 7% retail sales tax no longer applies to a wider list of food and drinks sold by grocery stores. The bulletin gives examples: sandwiches, soups, rotisserie chickens and samosas, sushi and cold cut platters, chips and pretzels, salted nuts and trail mixes, pop and drinks with 1% or less alcohol by volume, single servings of sweetened baked goods, and candy, chocolate and gum. Prenatal vitamins are also off the tax from the same date. Bill 53 as introduced leaves restaurants, vending machines, catering and similar settings out of the exemption, so a restaurant meal is still taxed.
Here is a rough illustration with an assumed amount. A household that spends $40 a week on deli food, chips and pop at a grocery store used to pay $2.80 a week in sales tax on it, or $145.60 over 52 weeks. That tax is now zero. The $40 is our assumption, and the result is our calculation.
Did Manitoba index its income tax brackets?
No. Manitoba’s Manitoba Finance: personal income taxes page says the bracket thresholds are no longer adjusted for inflation starting with the 2025 tax year. The rates stay at 10.8% up to $47,000, 12.75% up to $100,000 and 17.4% above that, and the basic personal amount is at most $15,780. Federal brackets rose 2.0% for 2026. A Manitoban whose pay keeps up with inflation therefore moves into the higher Manitoba brackets sooner than before. The federal figures for 2027 have not been published yet (checked 31 October 2026); our 2026 vs 2027 tax numbers page tracks them.
What could change before 2027?
Three things are worth watching. The renters advance payment details are still to come. The Canada Revenue Agency will publish its Manitoba credit forms for the 2027 tax year, and those will show the final claim rules. A future Manitoba budget could also change any of these amounts, since tax credits are set in law and can be amended. For the bigger picture, read our guides to Manitoba tax credits and taxes in Manitoba, the Manitoba sales tax article, and the Manitoba province page. This site gives information only. A tax professional or the Manitoba government can confirm how a credit applies to your situation.
Where does this information come from?
Amounts come from the Manitoba Finance bulletin Taxation Changes, Budget 2026, the text of Bill 53 on the Manitoba legislature site, the Manitoba pages on the Homeowners Affordability Tax Credit, personal tax credits and personal income taxes, and the Canada Revenue Agency page Manitoba tax information. The reduction table and the food example are our own calculations from those published rules. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How much is the Manitoba homeowners affordability tax credit in 2027?
For the 2027 tax year the Manitoba Homeowners Affordability Tax Credit is up to $1,700, up from $1,600 in 2026. It cannot exceed the gross school taxes on your principal residence, and it is reduced by $3.40 for each $1,000 of assessed value above $1,000,000, reaching $0 at $1,500,000.
How much is the Manitoba renters affordability tax credit in 2027?
The Renters Affordability Tax Credit rises from $625 in 2026 to a maximum of $675 for the 2027 tax year. The seniors' top-up rises from $357 to a maximum of $385.71. You claim it on Form MB479 with your tax return, within three years of the end of the tax year.
Do I have to apply for the Manitoba homeowners credit?
Usually not. If you have declared your principal residence to your municipality, the credit appears as an advance on your property tax statement. If it does not appear, or you own a unit in a duplex or triplex assessed as one property, you claim it on your personal tax return.
Is the Manitoba sales tax cut on prepared food already in effect?
Yes. From 1 July 2026 Manitoba's 7% retail sales tax no longer applies to additional food and drinks sold by grocery stores, such as sandwiches, soups, chips, pop and candy, or to prenatal vitamins. Bill 53 as introduced keeps restaurant meals taxable.
Has Manitoba indexed its income tax brackets for 2027?
No. Manitoba says its bracket thresholds are no longer adjusted for inflation starting with the 2025 tax year. The thresholds stay at $47,000 and $100,000 with rates of 10.8%, 12.75% and 17.4%. Federal brackets are still indexed, and the 2027 federal figures have not been published yet.