Ottawa Vacant Unit Tax · in plain terms

Leave the house empty, and Ottawa taxes you for it.

If we kept the house, moved abroad, and left it sitting empty, the city adds a yearly penalty on top of normal property tax. It climbs every year until it caps. Here is how far it goes.

01 — What it is

A yearly charge on homes that sit empty.

Ottawa charges a Vacant Unit Tax on homes nobody lives in. A home counts as vacant when it is unoccupied for more than 184 days in a year, so more than half the year.

Every owner files a short declaration each year, even for a home they live in. Miss the declaration and the city treats the home as vacant on its own and bills you. The tax is a percentage of the home's assessed value, charged on top of regular property tax.

02 — How it climbs

One point in year one, rising to five.

The first empty year costs 1% of assessed value. Each year the home stays empty, the rate climbs another point. It stops at 5% and stays there. One full year of someone living in the home resets it back to 1%.

Year 11%first vacant year
Year 22%second in a row
Year 33%third in a row
Year 44%fourth in a row
Year 5+5%maximum, then holds
03 — What it means for our house

The bill on our home, year by year.

The tax runs on the assessed value, the MPAC figure the city taxes, not the $1.31M market price. Our assessed value is about $725,000, and regular property tax already runs near $7,948 a year. Stack the Vacant Unit Tax on top:

If empty for…Regular taxVacant taxTotal that year
Year 1 · 1%$7,948+$7,250$15,198
Year 2 · 2%$7,948+$14,500$22,448
Year 3 · 3%$7,948+$21,750$29,698
Year 4 · 4%$7,948+$29,000$36,948
Year 5+ · 5%$7,948+$36,250$44,198
Year 1
$7,250
Year 2
$14,500
Year 3
$21,750
Year 4
$29,000
Year 5+
$36,250
Vacant tax at the cap
$0/yr
every year after year five, on top of regular tax
First five years, vacant tax alone
$0
paid for an empty house we still owe the mortgage on
04 — Read the base carefully

Assessed value, not market price.

Why the number is smaller than you might fear, and still large

The tax uses the assessed value (about $725,000), not the $1.31M the house could sell for. That keeps the bill lower than a 5%-of-market guess. Even so, 5% of $725,000 is $36,250 every year, paid on a house standing empty while the mortgage keeps running. Check the exact assessed value on the property tax bill or at mpac.ca, then adjust these figures.

05 — How it switches off

Three ways out, and the clean one.

Moving abroad and leaving the house empty fits none of the exemptions. Only these turn the tax off:

Someone lives in it

The home is a principal residence for the owner or a close family member for at least 184 days.

Rent it out

A tenant occupies it. That brings income but also a landlord's duties from another country.

Sell it

No house, no vacant tax, no mortgage, no carrying cost. This is the path the rest of the plan recommends.