Quantum technology has flourished from quantum information theory and now provides a valuable tool that researchers from numerous fields can add to their toolbox of research methods. To date, various systems have been exploited to promote the application of quantum information processing. The systems that can be used for quantum technology include superconducting circuits, ultra-cold atoms, trapped ions, semiconductor quantum dots, and solid-state spins and emitters. In this review, we will discuss the state of the art on material platforms for spin-based quantum technology, with a focus on the progress in solid-state spins and emitters in several leading host materials, including diamond, silicon carbide, boron nitride, silicon, two-dimensional semiconductors, and other materials. We will highlight how first-principles calculations can serve as an exceptionally robust tool for finding the novel defect qubits and single photon emitters in solids, through detailed predictions of the electronic, magnetic and optical properties. c-BN ON-VB ~1.63 [147] Bi 3.3 [148] Bi-VN 3.57 [148] CN 4.09 [149] Si impurity 4.94 [150] Bi-VN 0.017 [150] Si impurity 0.007 [150] ZnO VZn 2.331 [151] CuZn 2.859 [152] VZn-ClO 2.365 [153] DAP 3.333 [154] CuZn 0.0015 [155] DAP 0.996 [156] GaN 0.855 a [157] 3.33 b , 2.594 c , 1.82 d Cr(4+) 1.193 [132] 0.71 [158] 0.63 c Cr(4+) 0.73 [132] Silicon G-centre CiCs 0.969 [159] Er(3+) 0.805 h [160] G-centre CiCs 0.30 [161] REI YAG:Pr(3+) 4.122 [162] Ce(3+) 2.536 [163] YSO: Er(3+) 0.807 [164] YVO:Yb(3+) 1.280 [165] LaFe3:Pr(3+) 2.594 [166] YAG:Ce(3+) 0.002 [167] a The possible candidates are CNONHi [168], CN-Hi [168], or CN-SiGa [169]. b Theoretical studies predicted that the possible candidates are CN [170] or other complexes [171], such as VGa-3H or VGaON-2H. Experimental studies proposed that the possible candidates are CN-ON [172,173] and CN-SiGa [173]. c Point defects near cubic inclusions within hexagonal lattice of GaN were proposed [174].