Toronto's Vacant Home Tax declarations are open — every owner has to file by April 30

By The Canadian Chronicle · Tuesday, November 3, 2026

Community · Toronto · The Canadian Chronicle

Published Tuesday, November 3, 2026 · 2 min read

Toronto's Vacant Home Tax declaration period for 2026 opened on Monday, November 2. Every residential property owner in the city has to file a declaration, including owners who live in the home themselves.

Who has to declare

The declaration covers the 2026 occupancy period, January 1 to December 31, 2026. Owners declare through the City's online portal, and the deadline is Friday, April 30, 2027.

The tax itself applies to homes that sat unoccupied for six months or more in the year. A home that was the owner's principal residence, or was occupied by a tenant for at least six months, does not pay it, and eligible exemptions also apply.

The rate

For the 2026 taxation year, the Vacant Home Tax is three per cent of the property's Current Value Assessment, as set by the Municipal Property Assessment Corporation.

The City says the tax supports its work to increase housing availability, by encouraging owners to rent or sell homes that might otherwise sit empty. Details and the declaration portal are on the City's Vacant Home Tax page.