What changed
The City of Toronto's online portal is now open for residential property owners to submit their 2026 Vacant Home Tax (VHT) declarations.
The City says the VHT supports its efforts to increase housing availability by encouraging owners to rent or sell homes that might otherwise sit empty.
Declarations can be submitted through three channels: online via the City's portal; by phone at 311, where help is available in more than 180 languages; or in person at a Tax and Utility Payment Counter at Toronto City Hall or any civic centre.
To complete a declaration, owners need their assessment roll number and customer number, both of which can be found on their property tax bill. Declarations may also be submitted by an authorized representative on behalf of a property owner. Owners who declare online receive a confirmation number and, if they provide an email address, email confirmation; declarations by phone or in person are confirmed with a receipt.
What the official text says
> 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.
Who is affected
All residential property owners in Toronto, including owners of owner-occupied and rental properties. The official page states that a declaration is required even if the property is the owner's principal residence.
Properties without a submitted declaration may be deemed vacant and the tax applied.
According to the official text, 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, or court orders restricting occupancy or sale of the property.
The City says more than 99 per cent of property owners completed their declaration for the 2025 calendar year.
When it starts
The declaration portal opened on November 2, 2026. The deadline to declare is Friday, April 30, 2027.
The occupancy period covered is January 1 to December 31, 2026.
As approved by Toronto City Council, the VHT for the 2026 taxation year is set at three per cent of a property's Current Value Assessment, as determined by the Municipal Property Assessment Corporation.
Official sources
https://www.toronto.ca/news/city-of-toronto-opens-the-2026-vacant-home-tax-declaration-period/
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