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Rental Housing Construction Incentive

The Manitoba government has launched the Rental Housing Construction Incentive (RHCI) to help fund the development of affordable and market rental housing and provide more housing options for Manitobans.

Eligible non-profit and for-profit organizations can claim a tax credit up to $8,500 per rental unit (to a maximum of 8% of eligible capital costs) and an additional $5,000 per affordable rental unit.

RHCI is part of Housing Starts Here, an improved approach to expanding the housing supply and ending chronic homelessness in Manitoba.

Eligibility

To be eligible for the RHCI, the applicant must:

Be a non-profit or for-profit organization permanently established in Manitoba.
Own or lease the project land

The project must:

Be located in Manitoba (Projects on First Nation land may be eligible; contact us to discuss).
Be constructed for residential use or converted from non-residential to residential use
Include at least 4 residential rental units.
Have a building permit obtained on or after January 1, 2024.
Become available for use before January 1, 2031.

Regarding timelines, the applicant must:

Apply for a Certificate of Eligibility within 90 days of receiving the project’s building permit or the regulation start date of August 1, 2025.
Demonstrate readiness to start construction within 12 months of receiving the Certificate of Eligibility, supported by documentation – or – have secured a funding commitment under another government program for an affordable or social housing project (this can include other programs within Housing Starts Here).

Read the RHCI Application Guide for a full list of criteria.

The tax credit is fully refundable. Non-profits can claim the full credit in the first tax year in which the housing becomes available for use. For-profits can claim the credit up to $8,500 per unit in the first tax year and the affordable credit over 10 years.

For units to qualify for the affordable credit, rental rates and tenant incomes must be at or below the Affordable Housing Rental Program limits and must remain affordable for at least 10 years.

Apply for a Certificate of Eligibility

If you submitted your project through the Universal Application Form or you authorized your Housing Accelerator Fund application for review under Housing Starts Here, there is no need to reapply. Manitoba Housing staff will be in touch to confirm whether your project is eligible for the RHCI.

If you have not yet submitted your project, please take the Self-Assessment, read the RHCI Application Guide, then fill out the Universal Application Form using the code from your Self-Assessment.

Resources

RHCI Application Guide
RHCI Legislation – See Section 10.7 of the Income Tax Act
RHCI Regulation, M.R. 65/2025
Housing Starts Here
GST Rebate for Purpose-Built Rental Housing (federal)

Contact Us

By Email:

RentConstructionTaxCredit@gov.mb.ca

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