Toronto opens 2026 Vacant Home Tax declarations, deadline April 30, 2027

The City of Toronto announced on November 2 that its online portal is now open for 2026 Vacant Home Tax (VHT) declarations. 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. The deadline is Friday, April 30, 2027.

No declaration, deemed vacant at 3% of assessed value

Owners who do not submit a declaration may have their property deemed vacant and the tax applied. For the 2026 taxation year, the VHT is set at three per cent of a property's Current Value Assessment, as approved by Toronto City Council. The tax applies to residential properties unoccupied for six months or more in 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.

Three ways to declare, tax bill numbers needed

Owners can declare online through the City's portal, by phone at 311 — with help available in more than 180 languages — or in person at a Tax and Utility Payment Counter at Toronto City Hall or any civic centre. Owners will need their assessment roll number and customer number, found on their property tax bill, and an authorized representative may declare on an owner's behalf. Online filers receive a confirmation number, and an email confirmation if they provide an email address; phone and in-person filers also receive a receipt.

Exemptions and last year's filing rate

Exemptions may apply in cases such as an owner's death, major renovations or repairs, long-term care or hospitalization, and court orders restricting occupancy or sale of the property. The City said more than 99 per cent of property owners completed their declaration for the 2025 calendar year. VHT revenue 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 units.

Source: City of Toronto news release, November 2, 2026.