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

Posted November 2, 2026 1:14 pm.

If you own residential property in Toronto, it is now time to let the City know if it was occupied or vacant this year.

The City of Toronto’s online portal is now open and all residential property owners must file a Vacant Home Tax (VHT) declaration for the 2026 occupancy period of January 1 to December 31, 2026, even if the property is your principal residence.

Homeowners who do not submit this declaration could have their property deemed vacant by the city and the tax would apply.

Residential properties in Toronto that were unoccupied for six months or more during the previous calendar year are subject to VHT, unless it was the principal residence of the owner or another permitted occupant or it was occupied for a tenant for at least six months.

There are also exemptions that may apply in case of the owner’s death, hospitalization or long-term care, major repairs or renovations, court orders restricting occupancy or sale of the property.

For the 2026 tax year, VHT is set at three per cent of a property’s current value assessment, as as determined by the Municipal Property Assessment Corporation.  

To submit a declaration, you will need your customer number and assessment roll number, which can be found on your property tax bill.

How to submit VHT declaration:
To submit a declaration, you will need your customer number and assessment roll number, which can be found on your property tax bill.

You can then submit online, over the phone or in person:

• Online: Submit using the City’s portal
• Phone: Call 311
• In person: Visit a Tax and Utility Payment Counter at Toronto City Hall or any local civic centre

The VHT supports City initiatives like the Multi-Unit Residential Acquisition Program and and capital repairs to Toronto Community Housing Corporation units.

For the 2025 calendar year, more than 99 per cent of property owners completed their declaration. 

Declarations can be completed on the city’s portal by April 30, 2027. 

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