As we step into 2026, there is one administrative task that every Toronto homeowner must prioritize: the Vacant Home Tax (VHT) declaration. To help you protect your investment and avoid unnecessary stress, I’ve put together this clear, fluent guide on everything you need to know for this filing season.
What is this tax, and why does it exist?
The Vacant Home Tax is a municipal initiative designed to address Toronto’s housing supply shortage. Its goal is to discourage owners from leaving residential properties empty, encouraging them instead to rent or sell these units. By ensuring more homes are occupied, the city aims to create a more accessible housing market for everyone.
Who is required to file?
A common misconception is that this tax only applies to "empty" houses. In reality, every residential property owner in Toronto is required to file an occupancy declaration every year. Whether the home is your primary residence, rented to long-term tenants, or currently vacant, you must confirm its status. Failure to declare will lead the City to automatically deem the property vacant, resulting in a significant tax bill.
When and Where: Key Dates for 2026
This regulation covers all residential properties within the City of Toronto (including Etobicoke, North York, Scarborough, York, and East York).
For the 2025 occupancy year, the filing window opens now, and the deadline is April 30, 2026. I strongly recommend completing your declaration in January to avoid the last-minute rush and potential late-filing penalties.
How do I file?
The process is straightforward and takes less than two minutes. You will need your most recent Property Tax bill to find your Assessment Roll Number and Customer Number. Simply log on to the City of Toronto’s official portal, enter your details, and confirm who lived in the property during 2025. Always save your confirmation number once you finish the process.
Prevention is your best strategy
Don’t let a simple oversight turn into a tax charge of 3% of your property’s assessed value. The Toronto real estate market moves fast, and my goal is to ensure you stay ahead of the curve.
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