It’s time to submit your Vacant Home Tax declaration in Toronto

Toronto residents must now declare whether their residential property was occupied or vacant during the 2026 occupancy period, according to the City of Toronto. All property owners must file a Vacant Home Tax (VHT) declaration, even if the property is their primary residence. Failure to submit the declaration could result in the property being deemed vacant by the city and the tax being applied.

VHT applies to properties that were unoccupied for six months or more during the previous year, unless it was the owner's principal residence, occupied for a tenant for at least six months, or exempt due to specific circumstances.

For the 2026 tax year, VHT is set at three percent of a property's current assessment value, as determined by the Municipal Property Assessment Corporation. To submit the declaration, property owners need their customer number and assessment roll number, found on their property tax bill. Declarations can be submitted online, over the phone, or in person at Toronto City Hall or any local civic center.

The VHT supports various city initiatives, including the Multi-Unit Residential Acquisition Program and capital repairs to Toronto Community Housing Corporation units.

In the previous tax year, over 99 percent of property owners successfully completed their VHT declarations by the April 30, 2027 deadline.