Ottawa Vacant Home Tax – Essentials

This is the final post in a three-part series that provides important information regarding Vacant Unit Tax for homeowners in the City of Ottawa

This post provides information for homeowners regarding the Vacant Unit Tax (the "VUT")¹in the City of Ottawa.

How it works?

VUT has been implemented in the 2023 taxation year and applies to Ottawa's non-principal residences vacant in the previous calendar year for at least 184 days. The tax applies only to properties in the residential tax class (excludes commercial, industrial, and multi-residential properties).

The tax will be calculated at a rate of 1% of the property's assessed value, and the tax will be applied to the Final Tax Bill.