The City of Toronto opened the 2026 Vacant Home Tax declaration period on November 2, 2026. Every residential property owner must declare the property’s occupancy for 2026, and the City’s deadline is Friday, April 30, 2027. This guide was checked against the City’s pages in November 2026.
The deadline
The City’s Vacant Home Tax page says to declare your property’s 2026 occupancy status by April 30, 2027. The City does not give a time of day. Some articles still show February 28, 2027. That date matches a past extension for an earlier year, not the 2026 declaration, so check the City’s page before you rely on any other date.
You must declare even if you live in the home
The City says all residential property owners must file a declaration for the 2026 occupancy period, January 1 to December 31, 2026, even if the property is their principal residence. A principal residence is not subject to the tax, but it still needs a declaration. A home that is not declared is treated as vacant.
What happens if you miss the deadline
If you do not submit a declaration by April 30, the City assumes the property was vacant and issues a Vacant Home Tax bill. A false declaration or missing information can bring a fine of up to $10,000 and payment of any tax owing. If the tax is paid late, a 1.25% penalty applies on the first day it is overdue, and 1.25% interest applies on the first day of each later month until it is paid.
The rate
For 2026 the tax is 3% of the property’s Current Value Assessment (CVA), as determined by MPAC. The vacant home tax calculator estimates what a vacant year would cost at a given assessment.
Before you file
- Check the property address and the owner’s name against your assessment notice and title.
- Decide whether the property was occupied or vacant during 2026. The City asks for that answer for the whole year.
- Keep records that support your answer, such as leases, a tenant’s address or utility bills. The City can request information.
- File through the City’s Vacant Home Tax portal, and keep the confirmation.
Related
For the rules in other cities and provinces, read the vacant home taxes guide.
This guide gives general information, not tax or legal advice. The City’s pages set the final rules.
Try the vacant home tax calculator →
Official source
City of Toronto · 2026 Vacant Home Tax declaration period
This guide explains general rules. Confirm your figures with your lender, lawyer, or the official source before you act.