Ready to declare?
Late declarations are open
The February 4, 2025, deadline has passed to make a declaration for the 2024 tax year, but you can still make a late declaration by submitting a Notice of Complaint up to July 3, 2026.
Only 1 declaration is required per property each year.
You will need to pay a late filing penalty of 5% of the Vacancy Tax levy before you can submit a Notice of Complaint for late declarations prior to 2024.
The Empty Homes Tax was started in 2017 to help address housing affordability and availability challenges in Vancouver.
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed or declared empty in the 2025 reference year will be subject to a tax of 3% of the property’s 2025 assessed taxable value.
Key dates
- Jan 1-Dec 31, 2025
Vacancy reference period - Feb 3, 2026
Declaration deadline - July 3, 2027
Final deadline without penalty
Declare and review the rules and exemptions
Tax account
Access your tax account
The fastest and easiest way to access your account and property status declaration.
Set up an online account. You will need your access code. It can be found on your tax notice.
By-law notice
Understanding the tax
Note The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674 PDF file (185 KB).
Note Clarifications to the Vacancy Tax By-law may be made throughout the year. By-law amendments come into effect for the reference years specified in the by-law. Review the by-law amendments
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2025
Declaration deadline for 2025: February 3, 2026
Empty Homes Tax payment for 2025: April 16, 2026
Late declaration deadline following submission of acceptable evidence: July 3, 2030
Need assistance?
Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)
