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  • Lily Cheng

Vacant Home Tax

All Toronto residential property owners must submit a declaration of their property’s 2022 occupancy status by February 2, 2023. The online declaration portal is now open here. You can also submit a paper copy by mail or in-person. Details below.

An annual tax will be levied on vacant Toronto residences, payable beginning in 2023.

A property is considered vacant if it has been unoccupied for a total of six months during the previous calendar year or is otherwise deemed to be vacant under the bylaw.

The goal of the City of Toronto’s Vacant Home Tax (VHT) is to increase the supply of housing by discouraging owners from leaving their residential properties unoccupied. Homeowners who choose to keep their properties vacant will be subject to this tax. Revenues collected from the Vacant Home Tax will be allocated towards affordable housing initiatives.

If required, homeowners can download and submit a paper declaration form. The paper form must be completed in full and received by the City of Toronto before the deadline. Please be aware of Canada Post delivery times. Submit your completed and signed declaration along with the supporting documentation (if applicable) by:

Mail: City of Toronto, Revenue Services, Vacant Home Tax, 5100 Yonge St., Toronto, ON M2N 5V7

In person: At City Hall and Civic Centres Inquiry and Payment Counters, for location information visit:

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