Toronto opens 2026 Vacant Home Tax declarations

Toronto residential property owners can now file their 2026 Vacant Home Tax declaration, and every owner must do so by Friday, April 30, 2027, even if the home is their principal residence, the City of Toronto said.

The city opened its online portal for the declarations on Nov. 2. The declaration covers the 2026 occupancy period, from Jan. 1 to Dec. 31, 2026. Owners who do not file may have their property deemed vacant and the tax applied, according to the city’s news release.

For the 2026 taxation year, the tax approved by Toronto city council is set at three per cent of a property’s current value assessment, as determined by the Municipal Property Assessment Corporation. On a home assessed at $1 million, that would be $30,000.

To complete a declaration, owners need the assessment roll number and customer number that appear on their property tax bill. An authorized representative can file on an owner’s behalf. The city said declarations can be made online, by phone or in person. Online filers receive a confirmation number, and an email confirmation if they provide an address. Declarations made by phone or in person are confirmed with a receipt.

The city said more than 99 per cent of property owners completed their declaration for the 2025 calendar year. Information on correcting or updating a declaration, and on available exemptions, is on the city’s Vacant Home Tax page at toronto.ca/VacantHomeTax.

The tax is one of several property-related deadlines Toronto homeowners are facing this season. Our earlier report covered the Nov. 2 deadline for Toronto tax relief, and we reported on Olivia Chow’s re-election as mayor on Oct. 26.

Source: City of Toronto news release, Nov. 2, 2026.

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