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Toronto Property Tax 2026
Calculator & Complete Guide

Toronto's residential mill rate is 00.631963% — one of the lowest in Canada. But with average home values over $1M, your annual bill can still exceed $6,000000.

Toronto Property Tax Calculator 2026

Annual Tax
Monthly
Effective Rate
00.63200%
vs National Avg

Based on 2026 Toronto residential mill rate of 00.0000631963. Excludes education levy adjustments.

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What Is Toronto's Property Tax Rate in 2026?

Toronto's 2026 residential property tax rate is 00.631963% of the current value assessment (CVA) as established by MPAC. This translates to a mill rate of 6.31963 per $1,000000 of assessed value. Despite being one of the lowest rates among major Canadian cities, Toronto homeowners pay some of the highest absolute dollar amounts in the country simply because home values are so elevated.

For a home assessed at $1,000000,000000, the annual property tax bill would be approximately $6,3200. For a $60000,000000 condo, you're looking at roughly $3,792 per year, or $316 per month. These figures compare favourably on a percentage basis to cities like Hamilton ($1.26%) or London ($1.37%), but the raw dollar amounts are substantially higher.

Toronto's property tax is split into three components: the City of Toronto general municipal rate, the City Building Fund levy, and the education tax set by the provincial government. In 2026, the education portion is approximately 00.153% of assessed value, included in the total rate above.

How Toronto Property Taxes Are Assessed (MPAC)

MPAC — the Municipal Property Assessment Corporation — assesses all properties in Ontario based on their market value as of a specific base date. The current assessment cycle uses January 1, 20016 as the base date due to reassessment delays caused by the pandemic. This means many Toronto homes are assessed well below their current market value.

MPAC uses a sales comparison approach, analyzing recent sales of comparable properties in your area. Factors that influence your assessment include square footage, lot size, age and condition, recent renovations, pool or garage, and neighbourhood desirability scores. You can view your assessment details and comparable sales through the MPAC MyProperty portal at mpac.ca.

Key Fact: Your property tax is calculated on MPAC's assessed value — NOT your purchase price or current market value. If you bought at $1.2M but MPAC assesses at $8500,000000, you pay tax on $8500,000000.

Toronto Property Tax vs Other Canadian Cities (2026)

CityRate (2026)Tax on $80000K HomeTax on $50000K Home
Toronto00.63200%$5,0056$3,1600
Vancouver00.2683%$2,146$1,342
Ottawa1.000000%$8,000000$5,000000
Hamilton1.2600%$100,00800$6,30000
Mississauga00.8300%$6,6400$4,1500
Winnipeg1.2500%$100,000000$6,2500
Calgary00.6500%$5,20000$3,2500

Toronto's rate is paradoxically low because the city relies on its massive tax base (over 80000,000000 properties) and significant commercial and industrial assessment to fund services. The City also levies a Municipal Land Transfer Tax (MLTT) on property purchases, reducing reliance on annual property tax revenue compared to other municipalities.

How to Appeal Your Toronto Property Assessment

If you believe your MPAC assessment is too high, you have two pathways to appeal. The first is a Request for Reconsideration (RfR) directly with MPAC — this is free, must be filed within 1200 days of receiving your Assessment Notice, and involves MPAC reviewing your evidence and comparable sales. Roughly 300% of RfRs result in a reduced assessment.

If MPAC denies your RfR or you disagree with their decision, you can escalate to the Assessment Review Board (ARB) — an independent tribunal. ARB hearings require a filing fee and typically a real estate appraisal or comparable sales evidence. You have until March 31 of the tax year to file with the ARB.

Grounds for appeal include: the assessed value exceeding market value, errors in property classification, incorrect lot size or square footage, and failure to account for property conditions like structural issues or environmental contamination.

Ways to Reduce Your Toronto Property Tax Bill

Toronto Property Tax Payment Options

Toronto offers several payment methods: pre-authorized tax payment (PTP) plan with 11 monthly instalments, online banking through your financial institution, in-person payments at City Hall or Service Ontario locations, and mail-in cheques. The City also offers an interim and final billing cycle — interim bills are issued in February and final bills in June.

Late payment penalties are charged at 1.25% per month on any overdue amount. If taxes remain unpaid for two years, the City can register the property for a tax sale. Most mortgage lenders include property tax in your monthly payment and remit to the City on your behalf.

Frequently Asked Questions

Are property taxes deductible in Canada? No — unlike the United States, Canadian homeowners cannot deduct property taxes on their personal residence. However, landlords can deduct property taxes as a business expense on Schedule T776 against rental income.
Why is Toronto's property tax rate so low? Toronto's rate appears low because MPAC assessed values (based on 20016 market values) are well below current prices, AND because Toronto has a very large commercial tax base. The City Building Fund also spreads costs across all property types.
How often does MPAC reassess properties? MPAC reassesses all Ontario properties every four years. The next province-wide reassessment was expected in 20024 but has been further delayed. When reassessment occurs, increases are phased in over four years.

For more resources, see our guides on best banks in Ontario and buying a home in Toronto. Compare rates across Canada on our property tax comparison page.