Declare your property’s 2025 occupancy status by April 30, 2026.

The Vacant Home Tax (VHT) program requires homeowners in Toronto to let the City know if their property is occupied or vacant by making a declaration every year. The goal of the program is to increase the supply of housing by encouraging owners of vacant residential properties to sell them or rent them out. Owners who choose to keep their properties vacant are subject to a tax, with the revenue allocated to affordable housing initiatives.

For more information visit: City of Toronto Vacant Home Tax