Vacant Unit Tax declaration portal now open
Residents who want to get a head start on completing their Vacant Unit Tax (VUT) declaration can now do so.
The formal declaration period will open on January 1, 2026. Email notices, using previous year declaration contact information, and paper notices are scheduled to be distributed to property owners in the new year.
The declaration deadline is March 19, 2026, with late declarations being accepted until April 30, 2026, with a $250 late fee.
There are several ways for residents to submit their declaration:
Online at www.ottawa.ca/vut
By phone at 613-580-2444, option 3
By Canada Video Relay Service at 613-580-2400
The VUT was introduced in 2022 to encourage property owners to return vacant residential units to the market. Properties vacant for more than 184 days in a calendar year are subject to a one per cent tax on their assessed value. The VUT program was implemented as part of the City’s broader strategy to address Ottawa’s housing and homelessness crisis, with net revenues from the program supporting the City’s affordable housing initiatives.
In 2024, 99.7 per cent of property owners submitted declarations, an increase from the previous year. Between 2022 and 2023, 1,602 previously vacant units were returned to the housing market.
The base rate remains at one per cent for first-year vacancies and increases by one per cent annually up to a maximum of five per cent for properties vacant consecutively.