City of Toronto Opens 2026 Vacant Home Tax Declaration Period

This report by Farshad Fazaeli is based on information published by City of Toronto.

The City of Toronto has officially opened its declaration portal for the 2026 Vacant Home Tax, requiring all residential property owners across Toronto to submit their occupancy status by Friday, April 30, 2027. Property owners who fail to declare by the deadline risk having their homes deemed vacant and taxed.

Who is required to file a declaration?

All residential property owners in Toronto must file a declaration for the 2026 occupancy period covering January 1 to December 31, 2026. This requirement applies even if the property is the owner's primary principal residence. An authorized representative can also submit the documentation on the owner's behalf. If an owner does not submit a declaration, the City may deem the property vacant and apply the tax automatically. For the 2025 calendar year, over 99 per cent of property owners completed their declarations.

How does the Vacant Home Tax work and what is the rate?

The Vacant Home Tax (VHT) applies to residential properties in Toronto that remained unoccupied for six months or more during the calendar year. A home is not subject to the tax if it served as the principal residence of the owner or another permitted occupant, was occupied by a tenant for at least six months, or qualified for an eligible exemption. For the 2026 taxation year, Toronto City Council established the tax at three per cent of a property's Current Value Assessment, as determined by the Municipal Property Assessment Corporation (MPAC).

What exemptions are available to owners?

Exemptions from the tax may apply under specific situations defined by the City. Eligible circumstances include an owner’s death, major renovations or repairs, long-term care or hospitalization, court orders that restrict occupancy, or the sale of the property.

How can residents submit their declaration and find out more?

Declarations can be completed through three channels:

• Online: Through the City's VHT portal.
• By phone: By calling 311, with assistance offered in more than 180 languages.
• In person: At a Tax and Utility Payment Counter situated at Toronto City Hall or any civic centre.

To file, owners must provide the assessment roll number and customer number found on their property tax bill. Online submissions generate a confirmation number and an optional email receipt, while phone and in-person declarations provide a confirmation receipt. Information on updates and corrections is available at www.toronto.ca/VacantHomeTax. Revenues generated from the tax support the HousingTO 2020–2030 Action Plan, including the Multi-Unit Residential Acquisition Program and capital repairs to Toronto Community Housing Corporation units.

According to City of Toronto. Source: City of Toronto