Vacant Home Tax

Vacant Home Tax Program  

The Vacant Home Tax (VHT) Program requires homeowners in Toronto to let the City know if their property is occupied or vacant by making a declaration every year. First implemented for the 2022 calendar year, the goal of the program is to increase the supply of housing in Toronto by encouraging residential property owners to make their vacant properties available for rent or for sale. Owners who choose to keep properties vacant will be subject to this tax. Revenue collected from the program is invested in affordable housing initiatives that increase or preserve housing supply, including the Multi-Unit Residential Acquisition (MURA) Program.   

Important Dates  

  • September 15, October 15 and November 17, 2025: Instalment due dates for payment of the 2024 VHT.
  • November 3, 2025: Declaration period for the 2025 calendar year begins and the declaration portal opens.
  • December 31, 2025: Deadline to dispute a VHT bill for the 2022, 2023 or 2024 calendar years by submitting a Notice of Complaint.
  • April 30, 2026: 2025 Declaration period closes.
  • June 2026: Mailout of 2025 VHT bills to properties declared or deemed vacant.

​​​​​​Declaration of Occupancy Status 

Owners must declare the occupancy status of their property annually. A declaration can be submitted as:   

  • Occupied by owner 
  • Occupied by occupant (family member, friend, tenant or business tenant)
  • Vacant with an eligible exemption (supporting evidence required at time of submission)
  • Vacant 

If a property is declared as vacant, or if a declaration is not received by the submission deadline, a VHT bill will be issued. If you would like to dispute your bill, you can file a Notice of Complaint.  

Hours of Operation for Over the Phone Declarations

For assistance over the phone, please contact 311. Our team is available to assist during the following hours:  

  • Monday to Friday 8:30 a.m. to 4:30 p.m. 

VHT Email Updates 

Visit toronto.ca/VacantHomeTax or toronto.ca/e-updates and subscribe to receive Vacant Home Tax email updates and general reminders, even if you have already submitted your declaration.  Here’s how to subscribe:  

  1. Enter your email address.  
  2. After receiving your initial confirmation email, you’ll be asked to click on the link provided to complete your subscription.   
  3. Once subscribed, you will receive email updates and reminders. 

Look Up Occupancy Status Currently on Record

You can look up the occupancy status of your property currently on record by using the Property Tax Lookup tool and scrolling down to the Vacant Home Tax section. 

Vacant Home Tax Website

For more information, visit toronto.ca/VacantHomeTax.