Every Toronto Homeowner Has to Declare — Even If You Live in the Home
Toronto's 2026 Vacant Home Tax (VHT) declaration period is now open. The City's online portal is live, and every residential property owner must declare their property's occupancy status for 2026 (January 1 to December 31) — even if it is their principal residence.
The deadline is Friday, April 30, 2027.
What Counts as Vacant — and What It Costs
The tax applies to homes that sat unoccupied for six months or more during the year, unless the property was the principal residence of the owner or another permitted occupant, was rented to a tenant for at least six months, or qualifies for an exemption.
For 2026, the rate is 3 per cent of the property's Current Value Assessment (CVA), as determined by the Municipal Property Assessment Corporation (MPAC). On a home assessed at $800,000, the tax would be $24,000.
How to Declare
- Online through the City's VHT portal
- By phone — call 311, with help available in more than 180 languages
- In person at a Tax and Utility Payment Counter at Toronto City Hall or any civic centre
You will need your assessment roll number and customer number, found on your property tax bill. An authorized representative can also declare for you.
Exemptions and Penalties
Exemptions may apply in cases such as the death of an owner, major renovations or repairs, long-term care or hospitalization, or a court order restricting occupancy or sale.
Skip the declaration and the City will consider your property vacant and apply the tax. A false declaration, or failing to provide information the City requests, can bring a fine of up to $10,000, on top of any tax owing.
The Twikup Take
The declaration takes minutes; the bill for forgetting it does not. Whether your home sat empty or you lived in it all year, file by April 30, 2027 — and keep your occupancy records, because the City can audit.
Image: AI-generated illustration.