The City of Toronto’s online portal is now available for residential property owners to submit their 2026 Vacant Home Tax (VHT) declarations. The VHT 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 VHT portal by Friday, April 30, 2027.
All residential property owners must file a declaration for the 2026 occupancy period (January 1 to December 31, 2026) 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:
To complete a declaration, property owners will require their assessment roll number and customer number, which can be found on their property tax bill. Declarations may also be submitted by an authorized representative on behalf of a property owner.
Property owners who submit their declaration online will receive a confirmation number and, if they provide an email address, will also receive confirmation by email. Declarations submitted by phone or in person will also be confirmed with a receipt. Information on how to update or correct a declaration is available on the City’s VHT webpage at www.toronto.ca/VacantHomeTax.
About the VHT
The VHT applies to residential properties in Toronto that were unoccupied for six months or more during the previous calendar year, unless the property was the principal residence of the owner or another permitted occupant, was occupied by a tenant for at least six months, or qualifies for an eligible exemption.
Exemptions may apply in cases such as an owner’s death, major renovations or repairs, long-term care or hospitalization, court orders restricting occupancy or sale of the property.
For the 2025 calendar year, more than 99 per cent of property owners completed their declaration.
For the 2026 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: www.toronto.ca/housingto-2020-2030-action-plan, including the Multi-Unit Residential Acquisition Program: www.toronto.ca/multi-unit-residential-acquisition-program and capital repairs to Toronto Community Housing Corporation units: www.torontohousing.ca.
For further information about the VHT, including details on how to declare and available exemptions, visit the City’s VHT webpage at www.toronto.ca/VacantHomeTax or call 311.
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