The City of Toronto’s online portal is now available for residential property owners to submit their 2025 Vacant Home Tax (VHT) declarations. The Vacant Home Tax supports the City’s efforts to increase housing availability by encouraging owners to rent or sell homes that might otherwise sit empty. Declarations can be completed on the City’s Vacant Home Tax portal by Thursday, April 30, 2026.
All residential property owners must file a declaration for the 2025 occupancy period (January 1 to December 31, 2025) even if the property is their principal residence. Owners who do not submit a declaration may have their property deemed vacant and the tax applied.
Property owners may submit their VHT declaration through one of the following channels:
Property owners will require their assessment roll number and customer number, found on their property tax bill, to complete a declaration. Declarations may also be submitted by an authorized representative on behalf of the property owner.
Property owners who file their VHT declaration online will receive a confirmation number and can request an electronic copy by email. Declarations submitted by telephone or in person will also be confirmed with a receipt. Declarations may be audited and documentation may be requested. Information on how to update or correct a declaration is available on the City's Vacant Home Tax webpage.
About VHT
The VHT applies to residential properties in Toronto that were unoccupied for more than six months during the previous calendar year, unless the property is the owner’s principal residence, is occupied by an eligible resident, or qualifies for an exemption.
Exemptions may apply in cases such as the death of the owner, major renovations with permits, long-term care or hospitalization, court orders restricting occupancy or occupancy by a tenant or eligible family member.
For the 2024 calendar year, 99 per cent of property owners completed their declaration.
For the 2025 taxation year, the VHT, as approved by Toronto City Council, is set at three per cent of a property’s Current Value Assessment, as determined by the Municipal Property Assessment Corporation.
The VHT supports key initiatives under the City’s HousingTO 2020–2030 Action Plan, including the Multi-Unit Residential Acquisition program and capital repairs to Toronto Community Housing Corporation units.
For further information about the VHT, including details on how to declare and available exemptions, visit the City's Vacant Home Tax webpage or call 311.
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