The February 4, 2020, declaration deadline for the 2019 vacancy reference period has now passed and by-law notices and Vacancy Tax notices have been issued. Submit a late declaration for 2019
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed empty will be subject to a tax of 1.25% of the property’s 2020 assessed taxable value. Most homes will not be subject to the tax, as it does not apply to principal residences or homes rented for at least six months of the year.
Net revenues from the tax are being reinvested into affordable housing initiatives. Review the latest Empty Homes Tax Annual Report PDF file (821 KB) for more information on these initiatives.
Ready to declare?
You can submit your declaration for 2020 now.
Only one declaration is required per property.
- Jan 1-Dec 31, 2020
Vacancy reference period
- Feb 2, 2021
- Feb 8, 2021
Late declarations open
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
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).