Toronto Vacant Home Tax in 2027: Declaring, Deadlines and Exemptions

By Jatin Dua · Broker of Record, RE/MAX Quantum Realty · Updated 2 November 2026 · 11 min read — Every Toronto owner must declare by 30 April 2027. The status to pick, all eight exemptions and what the 3% tax costs if you miss it.

This guide is for anyone who owns a house, condo or townhouse in the City of Toronto and needs to file the Vacant Home Tax declaration in 2027. You will get the deadline, the status to pick, every exemption and the papers behind it, what the tax costs if you get it wrong, and what buyers and sellers must check, as of November 2026.

What is Toronto’s Vacant Home Tax in 2027?

The Vacant Home Tax (VHT) is a yearly City of Toronto tax on residential properties that sat empty for six months or more in a calendar year. Its goal is to push owners to sell or rent out empty homes. The money goes to affordable housing programs.

The part most people miss: every residential owner must declare, every year, even if you live in the home full time. The declaration you file in 2027 covers how the property was used from 1 January to 31 December 2026.

For the 2026 taxation year, Council set the tax at 3% of the property’s Current Value Assessment (CVA), the value on your MPAC notice. The City opened the 2026 declaration portal on 2 November 2026. For the 2025 year, more than 99% of owners declared, so the City is clearly expecting near-universal filing.

When is the Vacant Home Tax declaration deadline in 2027?

The deadline to declare the 2026 occupancy status is Friday, 30 April 2027. Here are the dates around it.

Source: City of Toronto Vacant Home Tax page (modified 2 November 2026) and news release of 2 November 2026.

How do I file my Vacant Home Tax declaration?

You need two numbers from your property tax bill, account statement or VHT notice: your customer number and either the address or the 21-digit assessment roll number. Then you can declare in one of three ways:

• Online through the City’s VHT portal. You get a confirmation number, and an email if you give one.
• By phone through 311, but only if the property was occupied.
• In person at a tax and utility counter at City Hall or a civic centre. You get a receipt.

The owner, or someone authorized to act for the owner, can file. If you own more than one property, you must file one declaration for each. You can check what the City has on file by signing in to the Property Tax Lookup and scrolling to the Vacant Home Tax section. Save your confirmation number. It is your proof if the City later says nothing arrived.

Which occupancy status should I choose?

Source: City of Toronto, Vacant Home Tax, occupancy status options.

A few cases the City addresses directly:

• Snowbirds and long trips. You can be away for long periods and still declare occupied, as long as it stays your principal residence.
• Working away in another city or country: same rule.
• Medical reasons: you can declare occupied if you are temporarily away for outpatient care or caring for someone.
• A business run from the home, by you or a tenant, can count as occupied.
• Newly built homes need a declaration only once MPAC has assessed them for that year.

No declaration is needed for parking spaces, condo lockers, vacant land without a structure, or properties fully assessed as multi-residential, commercial or industrial.

What are the Vacant Home Tax exemptions?

If the home was empty for six months or more, you must still declare it, and you can claim one of these exemptions with supporting documents. The City asks for copies, not originals, and says photographs will not be accepted as proof.

• Death of a registered owner. Up to three consecutive tax years if the owner died in that year or the two before. Document: death certificate.
• Principal resident in care. In hospital, long-term care or a supportive care facility for at least six months of the year; up to two consecutive years. Documents: a signed letter from the facility and proof the home was the person’s principal residence before.
• Repairs or renovations. Major work kept the home empty at least six months, required permits were issued, and the work went ahead without unnecessary delay. Documents: a description of the work, invoices or work orders, and permits.
• Transfer of legal ownership. The closing date fell in that tax year and ownership passed completely to a new owner. Adding or removing an owner or changing a name does not count. Document: the transfer deed.
• Full-time work in Toronto. The owner or spouse worked full time in Toronto for at least six months, needed the unit as a second home to be near work, and has a principal residence outside the GTA. Documents: proof of residence outside the GTA and an employer letter or contract for that year.
• Court order. An order prevented anyone living there for at least six months, and it states the home could not be occupied, rented or sold.
• Vacant new inventory. For developers with never-occupied, actively listed new units, for up to two years.
• Second home for medical reasons. The owner, spouse or dependant needs the property for medical reasons and the principal residence is outside the GTA, with a City medical treatment certificate form.

A sale or a renovation does not exempt you from filing. It is the reason you file.

How much is the Vacant Home Tax on a Toronto home?

The tax is 3% of your assessed value, which is roughly four times a full year of regular residential property tax at Toronto’s 2026 rate of 0.767311%.

Source: my calculation using the City of Toronto VHT rate of 3% of CVA (2026 taxation year) and the 2026 total residential tax rate of 0.767311%. The $450,000 row is an example value.

The tax is charged on the 2016-based assessment, not on what the home would sell for today. That still adds up. For context, the median sale price of all home types in the City of Toronto from January to October 2026 was $820,000, according to TRREB’s October 2026 Market Watch, while the City’s average assessment is $692,140. Condo prices have dropped in most districts this year (for example, the condo apartment median in downtown district C01 was $600,000, down 6.6%, per TRREB MLS data via REALM, January–October 2026 vs 2025), but a falling price does not change the VHT, because the assessment has not changed.

If you get a VHT bill, it is paid separately. The City’s pre-authorized property tax plan does not take the VHT, and unpaid VHT is added to the tax account and collected like property tax. Late payments draw a 1.25% penalty on the first day, then 1.25% interest each month. My earlier 2026 Vacant Home Tax and land transfer tax guide covers how the tax fits with Toronto’s other charges.

What happens if I miss the April 30 deadline?

If the City has no declaration by 30 April, it will assume the home was vacant and send a VHT bill. You can fix this, but it takes work:

1. Notice of Complaint. File one if you were billed but the home was occupied or exempt, if you want to change your declaration, or if your assessment changed. For a supplementary bill after an audit, you have 90 days from the date on the bill.
2. Appeal. If the complaint decision goes against you, you have 90 days to appeal. The appeal is decided in writing by the City’s Deputy Treasurer, with no in-person hearing, and the decision is final.

The deadline to dispute a 2025 VHT bill is 31 December 2026. A false declaration, or failing to give information the City asks for, can mean a fine of up to $10,000 on top of any tax owing.

Who files the Vacant Home Tax declaration when a home is sold?

The City says buyers and sellers are both responsible for making sure a declaration was filed. It splits the cases like this:

• Sold during the year being declared (for example, the 2026 declaration on a home sold in 2026): either the buyer or the seller can file, and the property qualifies for the transfer of ownership exemption.
• Sold after that year (the 2026 declaration on a home that sells in 2027): the seller must file, because only the seller knows how it was used in 2026.

If no declaration is filed, the property is treated as vacant and the new owner is responsible for the previous owner’s VHT charges. Power of sale is not an exemption either: a buyer takes the property as is, unpaid taxes included.

So if you are selling in early 2027, file your 2026 declaration before closing and give the buyer a copy. If you are buying, ask for it. I cover the buyer’s side in detail in how the buyer can be left holding the Vacant Home Tax, and the two-homes problem in buying before you sell in Toronto.

What if the City audits my declaration?

Declarations can be audited. If the City wants more proof, it writes to you and you have 60 days from the date of the letter to respond, through the City’s secure upload portal. Useful documents include a driver’s licence or Ontario photo card, vehicle registration and insurance, income tax notices of assessment, leases, home or tenant insurance, employment records, and estate documents. They must relate to the year under review. The City says to keep these records for at least three years.

If an audit finds the home was vacant, you will get a supplementary bill, and you can file a Notice of Complaint within 90 days of that decision.

What to do next

1. Find your customer number and 21-digit roll number on your Toronto tax bill.
2. Declare your 2026 status online before 30 April 2027 and save the confirmation number.
3. If the home was empty for six months or more, collect the exemption documents now.
4. If you are buying or selling in 2027, make sure the 2026 declaration is filed and a copy is in the lawyer’s file before closing.
5. If you got a 2025 VHT bill you think is wrong, file a Notice of Complaint before 31 December 2026.

Frequently asked questions

Sources

• City of Toronto: Vacant Home Tax (declaration, exemptions, disputes, payments)
• City of Toronto: City opens the 2026 Vacant Home Tax declaration period (2 November 2026)
• City of Toronto: One month remaining to submit 2025 Vacant Home Tax declaration (31 March 2026)
• City of Toronto: Property tax rates and fees (2026)
• TRREB Market Watch, October 2026
• blogTO: Toronto homeowners face hefty tax deadline (November 2026)

Related reading

• Average Property Tax in Toronto for 2027: Per Year, Per Month, by Home Value
• Toronto Property Tax Due Dates and Payment Options Explained
• GTA Property Tax Rates Compared: Toronto, Mississauga, Brampton, Vaughan and More
• Property Tax on Vacant Land in Ontario: How It Works