In April 2024, City Council adopted CC17.1 - Immediate Actions to Address the 2023 Taxation year of the Vacant Home Tax. Please see the "Improvements to the VHT Programme" tab  above for more information.


In 2019, City Council asked for information related to the possible implementation of a vacant home tax in Toronto. At their December 2020 meeting, City Council asked City staff to develop key tax design features and administrative structures to support a vacant home tax program and to report back with a recommended design for a vacant home tax by the end of the second quarter of 2021, for tax implementation in 2022.

On July 14-15, 2021, City Council approved the development and implementation of a vacant home tax in Toronto.

On January 1, 2022, the City of Toronto implemented the Vacant Home Tax; an annual tax levied on vacant Toronto residences, payable beginning in 2023.

On October 12-13, City Council approved a three percent increase to the Vacant Home Tax.

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 City of Toronto’s Vacant Home Tax (VHT) goal is to increase the housing supply 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 toward affordable housing initiatives.

How does the City define what a "vacant home" is?
As outlined in the Vacant Home Tax bylaw, a property is considered vacant if:

  • The property was not the principal residence of the owner or any permitted occupants or was not occupied by tenants for a total of six months or more; 
  • The property was not eligible for an exemption; or 
  • The property was deemed vacant because the owner failed to submit a declaration of occupancy status or any required supporting documentation.

More details, including allowable exemptions, are available on the City’s Vacant Home Tax Webpage.  


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