Toronto’s Vacant Home Tax (VHT) declaration for the 2026 occupancy year opened on November 2, 2026, and every residential property owner in the city must file one, even if they live in the home full-time. The deadline is Friday, April 30, 2027. Homes left empty for six months or more in 2026 without a valid exemption face a tax of 3% of their assessed value.

Quick answer: file your declaration online, by calling 311 or in person by April 30, 2027. You need your assessment roll number and customer number from your property tax bill. If you do not declare, your property may be deemed vacant and charged the tax.

This guide is general information, not legal or tax advice. Confirm details with the City of Toronto.

What is the Vacant Home Tax?

The VHT is an annual tax on residential properties in Toronto that are unoccupied for six months or more during a calendar year. The City introduced it to encourage owners to live in or rent out their homes and increase housing supply. Money raised goes toward affordable housing initiatives. It sits alongside the regular property tax we explain in our Toronto property tax 2026 guide.

Key dates and numbers for 2026

Who has to declare

Every owner of a residential property in Toronto must submit a declaration each year, regardless of whether the home is lived in. This includes owners who live in the property as their principal residence, owners who rent the property to tenants and owners of condos, houses and other residential units. Extended travel away from your principal residence does not stop you from declaring it occupied.

A property is generally considered occupied if it was used as the principal residence of the owner, their family or friends, or if it was rented to tenants for a total of six months or more during the year.

How much is the tax?

For the 2026 taxation year, City Council set the VHT at 3% of the CVA. The rate was raised from the original 1% in earlier years. Here is a simple example:

• A condo with a CVA of $600,000 deemed vacant would owe $18,000.
• A house with a CVA of $900,000 deemed vacant would owe $27,000.

The CVA is the assessed value on your MPAC notice, which may differ from today’s market price.

Exemptions

Some properties that were empty for more than six months may qualify for an exemption, but the owner must still file a declaration and claim it. Examples listed by the City include:

• Death of a registered owner.
• Major renovations or repairs that prevented occupancy.
• The principal resident being in long-term care or hospital.
• A court order restricting occupancy or sale.
• A transfer of legal ownership during the year.

Each exemption has specific conditions and documents. Check the City’s VHT pages before claiming one.

How to file your declaration

1. Find your latest property tax bill to get your assessment roll number and customer number.
2. Go to the City of Toronto’s VHT declaration portal, or call 311 for help in more than 180 languages.
3. You can also declare in person at a Tax and Utility Payment Counter at City Hall or a civic centre.
4. Choose the occupancy status that applies for 2026 and claim any exemption.
5. Keep your confirmation number or receipt. Online filers who give an email address also get an email confirmation.

An authorised representative can file on your behalf.

What happens if you miss the deadline

If you do not file by April 30, 2027, the City may deem your property vacant and apply the tax. Late declarations and disputes can involve extra steps and possible fees, so filing on time is far simpler. More than 99% of owners completed their declaration for the 2025 year, according to the City.

Tips for landlords, buyers and newcomers

• Landlords: keep leases and rent records in case the City asks you to support an occupied declaration.
• New buyers: if you bought in 2026, check whether the transfer exemption applies and whether the previous owner declared. Our Toronto land transfer tax guide covers other costs at closing.
• Tenants: you do not file, but your landlord may ask for proof of occupancy.
• Snowbirds: long winter trips do not make your home vacant if it remains your principal residence.

FAQ

Do I need to declare if I live in my home?

Yes. All residential owners must declare every year, including those living in the property.

Is the Vacant Home Tax the same as Ontario’s speculation tax?

No. The VHT is a City of Toronto tax. Other levels of government have separate taxes on foreign buyers and underused housing.

Can I dispute a VHT charge?

The City has a process for notices of complaint. Check the deadlines on your notice and the City’s VHT pages.

Does the VHT apply to cottages outside Toronto?

No. It only applies to residential properties within the City of Toronto.

Conclusion

The 2026 Vacant Home Tax declaration takes a few minutes but carries a high cost if ignored. Note April 30, 2027 in your calendar, keep your roll number handy and file even if you live in your home. For broader housing context, see our GTA housing market 2026 outlook.