Education Property Tax Credit
If you own your home and pay property taxes, you could be eligible to save up to $350 for the 2023 and 2024 tax years with the Manitoba government’s Education Property Tax Credit (EPTC). The credit helps to cover the school taxes you pay and is provided either directly on your municipal property tax statement or through your income tax return. Seniors may be eligible for additional savings.
Homeowners who are eligible, and apply to their municipality will have the basic $350 EPTC applied to their property tax statement by designating their home as their principal residence.
Homeowners who notify their municipality that their home is their principal residence before the printing of the municipal property tax statement for the year will have the credit applied to their property tax statement starting in that year.
Homeowners who notify their municipality after the printing of the municipal property tax statement for the year may claim the credit on their personal income tax return for that year and will receive the credit on their property tax statement in subsequent years.
Homeowners who did not receive the credit on their property tax statement, in any given year, may claim the credit on their personal income tax return for the year.
Once a homeowner has designated their home as their principal residence with their municipality, homeowners do not have to re-apply each year to have the credit applied to their property tax statement.
Senior households are eligible for an additional EPTC of up to $200 minus 0.5 per cent of family net income. This credit is claimed on the Manitoba Income Tax Form MB479 – Manitoba Credits.
Note: For the 2025 tax year, the Education Property Tax Credit has been replaced with a new $1,500 Homeowners Affordability Tax Credit.
Renters:
If you rent your home, you may qualify to receive up to $575 for the 2024 tax year and $625 for the 2025 tax year under the Renters Affordability Tax Credit. Learn more.
Seniors School Tax Rebate:
Manitoba seniors who live in their own homes may be eligible for the Seniors’ School Tax Rebate. Learn more.
Frequently Asked Questions – Education Property Tax Credit
Who is eligible for the EPTC?
All Manitoba homeowners who pay education property taxes may be eligible for the EPTC.
For how much is my household eligible?
A maximum of $350 credit is available to be applied against 2023 and 2024 school taxes.
Example: A household who pays $750 in school tax is eligible for the full $350 EPTC.
How do seniors apply for the additional credit?
Senior households with a combined annual income of $40,000 or less may be eligible for an additional EPTC of up to $200 for the 2023 and 2024 tax years. This provides savings of up to $550 when combined with the basic $350 EPTC. This additional amount can be claimed on your personal income tax return.
For more information, contact the Canada Revenue Agency at 1-800-959-5525 or visit their website at Canada Revenue Agency (CRA) - Canada.ca
Can I receive the EPTC if I own a mobile home?
Yes, if you own a mobile home and it is situated on land that you or your spouse or common-law partner do not own, you may be eligible to claim either of the following amounts as school taxes under the Education Property Tax Credit.
For the mobile home itself:
- If the mobile home is an assessable property as defined in the Municipal Assessment Act, you can claim the school taxes, or
- If the mobile home is situated in a licensed mobile home park, you can claim 50% of the licence fee payable on the mobile home under a by-law of a municipality for the licensing of mobile homes.
Additionally, for the land the mobile home is situated on:
- If the mobile home is situated on land that is rented or leased, you can claim 10% of the land rental fees payable for the mobile home.
Note: If you (or your spouse or common-law partner) rent a mobile home as your principal residence, you may be eligible to claim your rent under the renters affordability tax credit. A resident of a mobile home cannot claim both the education property tax credit and renters tax credit.
