Vacant home tax (Toronto / Ottawa / Vancouver)
Estimate the municipal tax on a home left empty for most of the year: Toronto's Vacant Home Tax at 3%, Ottawa's Vacant Unit Tax from 1% rising each consecutive vacant year, and Vancouver's Empty Homes Tax at 3%.
Your scenario
Result
Owner-occupied and properly tenanted homes owe nothing — but in all three cities the owner must still make the annual declaration, or the home can be deemed vacant.
Rules checked: September 2026. Sources: City of Toronto · City of Ottawa · City of Vancouver
Toronto Vacant Home Tax — 3%
Toronto taxes a residential property left unoccupied for more than six months of the calendar year. The rate has been 3% of the Current Value Assessment since the 2024 taxation year, and remains 3% for 2025 (City of Toronto). Every residential owner must declare the property's status each year, including owners who live in it.
Ottawa Vacant Unit Tax — 1%, rising for repeat vacancy
Ottawa charges 1% of assessed value on a unit that was not a principal residence and sat unoccupied for more than 184 days of the year. From 2025 the rate climbs one percentage point for each additional consecutive vacant year, to a maximum of 5% (City of Ottawa). Use the “consecutive vacant years” input to see that escalation.
Vancouver Empty Homes Tax — 3%
Vancouver taxes homes deemed, determined or declared empty at 3% of assessed taxable value for the 2025 reference year. Council has directed staff to bring forward changes for 2026, including a higher rate — confirm the current figure with the City of Vancouver. Vancouver homes can also owe BC's provincial Speculation and Vacancy Tax; the two are separate.
What usually exempts a home
- It is the principal residence of the owner or a permitted occupant
- It is rented to a tenant for enough of the year under the city's rules
- Specific situations — major renovation under permit, an owner in care, a death, a transfer of ownership — each with its own conditions
Each city publishes its own exemption list and declaration deadline. The declaration is what triggers or prevents the bill, so treat the deadline as the real obligation.
Worked example
A $1,000,000 home left empty for a year: $30,000 in Toronto, $10,000 in Ottawa for a first vacant year (rising to $30,000 in a third consecutive year), and $30,000 in Vancouver at the 2025 rate — before regular property tax. Renting it instead usually turns that cost into income; the rental cash flow calculator shows by how much.
What about the federal Underused Housing Tax?
It no longer applies from the 2025 calendar year, so it does not stack with these municipal taxes for current years. Details are on the UHT page.
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