Home -> Saskatchewan -> Personal Tax Credits -> Home Renovation Tax Credit

SK Home Renovation Tax Credit 2025 & 2026

Income Tax Act, 2000 s. 19.12 - for 2025 and 2026

This non-refundable tax credit was available for 2021 and 2022, reintroduced for 2025 by Saskatchewan's Bill 30, The Saskatchewan Affordability Act which received Royal Assent December 10, 2024.

available to all homeowners for 2025 and subsequent taxation years
not just for seniors or those with disabilities
the maximum can be split between family members
non-refundable
for eligible expenses in excess of a $1,000 base amount each year

On 2025 tax return:

eligible expenses incurred between October 1, 2024 and December 31, 2025 can be claimed, to a maximum of $5,000, which would provide a maximum tax credit of $4,000 x 10.5%, or $420.

On 2026 tax return

eligible expenses incurred in 2026 can be claimed, to a maximum of $5,000, which would provide a maximum tax credit of $4,000 x 10.5%, or $420.

The $5,000 maximum is increased to $6,000 for individuals who have attained the age of 65 before the end of the taxation year. This would provide a maximum credit of $5,000 x 10.5%, or $525.

Saskatchewan Finance has indicated that the $6,000 maximum for the Home Renovation Tax Credit applies only if all eligible family members are age 65 or older. As of September 16, 2025 there is no example in their Home Renovation Tax Credit article that addresses this situation. Thus, if one spouse is 65 or older and the other is under 65, the maximum claim is $5,000, not $6,000.

We have asked for clarification, since the wording of the legislation seems to allow $6,000 if even one spouse is 65 or older.

See Saskatchewan's Home Renovation Tax Credit information.

SK Home Renovation Tax Credit 2021 & 2022

Income Tax Act, 2000 s. 19.11 - for 2021 and 2022

Saskatchewan's Bill 1, The Income Tax (Strong Recovery Home Renovation Tax Credit) Amendment Act, 2020, which received Royal Assent on Dec 10, 2020, created a Home Renovation Tax Credit.

This tax credit is available to all homeowners. It is not just for seniors or those with disabilities.

The non-refundable home renovation tax credit can be claimed on the 2021 and 2022 personal income tax returns, for eligible expenses in excess of a $1,000 base amount each year.

On 2021 tax return:

eligible expenses incurred between October 1, 2020 and December 31, 2021 can be claimed, to a maximum of $12,000, which would provide a maximum tax credit of $11,000 x 10.5%, or $1,155

On 2022 tax return

eligible expenses incurred in 2022 can be claimed, to a maximum of $10,000, which would provide a maximum tax credit of $9,000 x 10.5%, or $945.

Government of Saskatchewan Resources

Home Renovation Tax Credit

Revised: September 17, 2025