Vacancy Tax (Empty Homes Tax) Bylaw 11674

The objective of the Empty Homes Tax (Vacancy Tax)  is to return empty or under-used properties to use as long-term rental homes for people who live and work in Vancouver.

The rate of the Empty Homes Tax is 1% of a property’s assessed taxable value.

The Empty Homes Tax will be applied annually, with the first tax year beginning on January 1, 2017. 

All owners of Class 1 Residential  properties within the City of Vancouver are required to submit a property status declaration each year to determine if their property is subject to the tax.

Read the Vacancy Tax Bylaw

Empty Homes Tax

Get information about the Empty Homes Tax (Vacancy Tax), how to declare your property, exemptions, and penalties.

Find out more about the tax