Toronto’s Vacant Home Tax declaration period for 2026 now open for residential property owners

The City of Toronto has officially opened the Vacant Home Tax (VHT) declaration period for 2026, providing residential property owners the opportunity to submit their declarations via the city’s online portal.

All residential property owners are required to file a declaration for the 2026 occupancy period (Jan. 1 to Dec. 31, 2026), even if the property is their primary residence.

Property owners who fail to make a declaration may have their property deemed vacant by the city and be subjected to applicable VHTs. Declarations can be completed through the city’s VHT portal by Friday, April 30, 2027.

Alternatively, declarations can also be made by calling 311, where assistance is available in more than 180 languages – as well as in person by visiting a Tax and Utility Payment Counter at Toronto City Hall or any civic centre.

To make a declaration, property owners are required to provide 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.

Those who submit a declaration online will receive a confirmation number, as well as a confirmation via email if an email address is provided. Declarations made by calling 311 or in person will be confirmed with a receipt. For information on how to update or correct a declaration, visit the city’s VHT webpage at https://www.toronto.ca/services-payments/property-taxes-utilities/vacant-home-tax/?WT.rd_id=%2FVacantHomeTax

Each year, the VHT supports the City of Toronto’s efforts to increase housing availability by encouraging vacant homeowners to rent or sell properties that would otherwise be left empty.

The VHT also supports some of the city’s key initiatives under the City’s HousingTO 2020–2030 Action Plan, including the Multi-Unit Residential Acquisition Program, as well as capital repairs to Toronto Community Housing Corporation units.

The VHT applies to properties that have been unoccupied for six months or more during the previous calendar year, unless the property was a primary residence of the owner or another permitted occupant, was occupied by a tenant for at least six months, or qualifies for any eligible exemptions, such as an owner’s death, major renovations or repairs, long-term care or hospitalization, court orders restricting occupancy, or sale of the property.

According to a news release from the city, more than 99 per cent of property owners completed their declaration in the 2025 calendar year.