City of Vancouver Website Skip Links
Home, property, and development
To address Vancouver’s housing crisis, we have implemented an annual tax on empty or under-utilized residential properties called the Empty Homes Tax.
Every owner of residential property in Vancouver is required to submit a property status declaration each year to determine if their property is subject to the tax.
Properties deemed empty will be subject to a tax of 1% of the property’s 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; however all homeowners are required to submit a declaration.
Net revenues from the Empty Homes Tax will be reinvested into affordable housing initiatives.
Clarifications to the Vacancy Tax bylaw were made on September 18, 2018. View the clarified exemptions.
The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax Bylaw No. 11674.
Do you have an empty or underutilized property?
Learn what options you have in 2018 if your property is empty or underutilized.
Will your home be taxed?
Determine if your property will be subject to the Empty Homes Tax (Vacancy Tax).
Enforcement and penalties
How the Empty Homes Tax (Vacancy Tax) will be enforced, submit a Notice of Complaint, pay or dispute a bylaw notice.
Frequently asked questions
View a list of questions, answers, and definitions about the Empty Homes Tax (Vacancy Tax).
Why an Empty Homes Tax
Learn about the Empty Homes Tax (Vacancy Tax), why the tax was introduced, reference documents, and more.
Declare property status
Submit your Empty Homes Tax (Vacancy Tax) property status declaration for 2018 by February 4, 2019.
Paying your taxes
Pay your property tax and Empty Homes Tax (Vacancy Tax). Learn more about ways to pay, deadlines, and penalties.
