Toronto Vacant Home Tax 2026: Declaration Deadline and What Landlords Must Do

TORONTO, Nov. 2, 2026: Toronto Vacant Home Tax 2026 declarations are open. The City of Toronto has launched its online portal for the Vacant Home Tax (VHT), and every residential property owner, including landlords whose units are rented, must declare by Friday, April 30, 2027. Owners who do not declare may have the property deemed vacant and taxed at 3% of its assessed value, the City says.

What did the City of Toronto announce?

In its November 2 release, the City said declarations for the 2026 occupancy period can be completed by April 30, 2027. The tax applies to Toronto residential properties left unoccupied for six months or more in 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 exemption.

Other Ontario cities set their own rates and calendars; our guide to vacant home taxes by Ontario city compares them, and the Ontario Landlord Resource Center collects our landlord coverage.

What it means for landlords

A rented Toronto unit is not taxed as vacant, but it still needs a declaration. On the City's Vacant Home Tax page, a rented property is declared as "Occupied by someone other than owner," and the City states that tenants "must have a written agreement for at least 30 days, with a total occupancy period of at least six months during the year." Toronto Municipal Code Chapter 778 defines a tenant the same way, by a written lease of at least 30 consecutive days (§ 778-1.1).

• A unit that sat empty between tenants is still occupied for the year if tenants occupied it for at least six months in total.
• A unit vacant for six months or more is taxed unless an exemption applies. Those the City lists include major repairs or renovations that prevented occupancy for at least six months (with any required permits issued), a full transfer of ownership closing in the year, the death of a registered owner, and a court order preventing occupancy, renting or sale. Each needs supporting documents.
• No declaration is needed for properties fully assessed as multi-residential, commercial or industrial, vacant land, parking spaces or condominium lockers.

If no declaration is received by the deadline, the City says the property "will be considered vacant" and the tax will be charged. The City also states that a false declaration, or failing to provide requested information, may result in a fine of up to $10,000 plus any tax owing.

What do Toronto landlords need to declare?

The City says you need your customer number and the property address or 21-digit assessment roll number, all shown on your property tax bill, property tax account statement or VHT notice. You can declare:

• Online through the City's portal, which gives a confirmation number;
• By phone at 311 or 416-392-2489, for occupied properties only;
• In person at a Tax and Utility Payment Counter at City Hall or a civic centre.

The owner or someone authorized to act for them can submit the declaration. The City may ask for more evidence later, and lists lease agreements and tenant's insurance certificates among the documents it accepts in an audit.

What to do now

1. Declare each Toronto property before April 30, 2027. Keep the confirmation.
2. Check each rental against the six-month test. Add up the months each unit was occupied under a written lease of at least 30 days in 2026.
3. Keep the records. The City says to keep all records related to an occupancy or exemption claim for no less than three years (Chapter 778, § 778-7.1). If the City sends a letter asking for documents, you have 60 days from the date of the letter to respond. Before sending documents that carry a tenant's personal information, the City says to get their permission. Tenon10 creates leases, including the Ontario Standard Lease, so each tenancy starts with a written agreement.
4. Know the dispute deadlines. The deadline to dispute a 2025 VHT bill is December 31, 2026. A supplementary bill issued after an audit can be disputed by Notice of Complaint within 90 days of the date on the bill, and a Notice of Complaint decision can be appealed within 90 days of the decision.
5. Pay any 2025 bill on time. The last 2025 instalment is due November 16, 2026; the City charges a 1.25% penalty on the first day a payment is overdue.