安大略省市政空置房屋税（VHT）

City      Tax Rate               Applicable Situations                              Notes / Impact               City of Toronto3% of the property’s assessed value starting in 2024. (1% in 2022–2023)Applies to residential properties within city limits that were vacant for ≥ 6 months (183 days) in the previous calendar year and do not meet exemption criteria.Toronto faces tight housing supply with an estimated vacancy rate of 1–1.2%. The rate increase to 3% aims to further encourage owners to occupy, rent, or sell their properties.City of Ottawa  Base rate: 1% of assessed value. Starting in 2025, properties vacant for multiple consecutive years will face a 1% annual increase, up to a maximum of 5%.Applies to residential properties (classified under the residential tax category) that were vacant for over 184 days and are not principal residences or exempt.Designed to encourage owners to return vacant homes to the market and increase housing supply. In 2023, approximately 3,672 units were identified as vacant.City of Hamilton1% of the property’s assessed value.Applies to residential units vacant for more than 183 days in the previous calendar year without an exemption.Officially effective in 2025 (based on 2024 property status). The program aims to boost housing utilization and reduce long-term vacancies.City of Windsor3% of the property’s assessed value.Applies to residential properties vacant for more than 183 days in the previous year without exemption.A newer program launched in 2024, intended to increase housing availability and reduce the negative impact of vacant homes.City of Sault Ste. MarieProposed rate: 4% of the property’s assessed value.Applies to residential properties vacant for more than 183 days in the previous calendar year and not meeting exemption criteria.Set to take effect in 2025 (based on 2024 status). The relatively higher rate reflects the city’s intent to strongly discourage long-term vacancies.

 

哪些人符合空置房产税 (VHT) 的缴纳条件？

所有相关区域的业主都必须提交空置房产申报，无论其原籍地或税务居民身份如何。

如何计算？

所有在多伦多申报、确认或确定空置超过六个月的住宅物业，都将按当前评估价值 (CVA) 的 1% 至 4% 征收空置房产税。

例如，如果您的物业当前评估价值为 100 万加元，则税额为 1 万加元（1% x 100 万加元）。

该税额基于物业在前一年的入住状态。例如，如果物业在 2023 年空置，则该税款将从 2024 年开始缴纳。

如果我不提交申报会怎样？

如果业主未在截止日期前提交年度申报表和/或提供证明文件，该住宅物业将被视为空置，并需缴纳强制性空置税。此外，不遵守规定还可能面临额外罚款。

不确定您的房产是否符合条件？

请查看图片中的市政图标。如果您的房产税单上出现相应的图标，则您需要提交申报表！

如果您的申报表有误，您可以：

在4月30日申报截止日期前提交新的申报表；

未提交申报表或提交虚假申报表可能导致250加元至10,000加元的罚款。