If you own a home in Toronto, there is an important rule you must follow. Every year, homeowners must submit a Toronto Vacant Home Tax declaration, even if they live in their home full-time.
For the 2025 tax year, the deadline to declare is April 30, 2026.
This rule applies only to properties located in Toronto. Homes in other cities follow different local rules.
The City of Toronto created the Vacant Home Tax to encourage more housing by discouraging homes from sitting empty. Missing the deadline can lead to large taxes, penalties, and interest.
What Is the Toronto Vacant Home Tax?
The Toronto Vacant Home Tax (VHT) is a yearly tax of 3% of a property’s assessed value if a residential home was vacant for more than six months in the previous year (in this case, 2025).
For example:
A home assessed at $1.2 million
Considered vacant
Vacant Home Tax = $36,000
Who Must Declare the Toronto Vacant Home Tax?
All residential property owners in Toronto must declare. No exceptions.
You must submit a declaration if your property is:
Your main residence
A rental or income property
An investment property
An inherited property or held in a trust
If you do not declare by April 30, 2026, the City may assume your property is vacant and charge the tax, plus penalties and interest.
How to Declare the Toronto Vacant Home Tax
Declaring is simple and done online:
Visit toronto.ca/vacanthometax
Have your 13-digit roll number and customer number ready (from your property tax bill)
Submit your declaration - it takes less than 5 minutes
Toronto Vacant Home Tax Exemptions
If your property was vacant for a valid reason, you may qualify for an exemption, such as:
Renovations with approved permits
Owner in hospital or long-term care
Death of the owner
Legal issues that prevent occupancy
Property ownership changed during the year
Supporting documents are required for exemption claims.
Why the Toronto Vacant Home Tax Matters
At UNNA Real Estate, we work with Toronto homeowners, first-time buyers, and real estate investors across the city. As a team based near College & Ossington with Revel Realty, we closely follow rules like the Toronto Vacant Home Tax because they directly affect your property and finances.
If you have questions about the Vacant Home Tax, need help understanding a City notice, or want to discuss investment property strategies, we’re here to help.
📍 UNNA Real Estate Group
Proudly based in West Toronto | Part of Revel Realty
🌐 www.unnarealestate.com
📩 Let’s talk about your next step.
This article is for informational purposes only and does not constitute legal or tax advice.
