Empty Homes Tax

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.

Council has approved a one-time extension for late declarations for the 2017 and 2018 vacancy reference periods to December 31, 2020. To submit a declaration for 2017 or 2018, you may submit a Notice of Complaint starting June 1, 2020.

The City's Empty Homes Tax is separate from the provincial government’s Speculation and Vacancy Tax. If you have an enquiry about the Province's tax, please refer to the Province's website  or call 1-833-554-2323.

Each year, every residential property in Vancouver is required to complete a property status declaration to determine if the property is subject to the tax.

Properties deemed empty will be subject to a tax of 1% of the property’s 2019 assessed taxable value. For the 2020 vacancy reference year, the tax will increase to 1.25%.

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 each year.

Net revenues from the Empty Homes Tax are being reinvested into affordable housing initiatives. Review the latest Empty Homes Tax Annual Report (568 KB) for more information on these initiatives.

Ready to declare?

You can submit your late declaration for 2019 now.

Only one declaration is required per property.

How to declare

如何提交申報

如何提交申报

ਕਿਵੇਂ ਐਲਾਨ ਕਰਨਾ ਹੈ

  1.  Jan 1-Dec 31, 2019
    Start of tax year
  2.  Feb 4, 2020
    Declaration deadline
  3.  Feb 7, 2020
    Late declarations open

 

Declare property status

Submit your Empty Homes Tax (Vacancy Tax) property status declaration for 2019.

Will your home be taxed?

Determine if your property will be subject to the Empty Homes Tax (Vacancy Tax).

Enforcement and penalties

Find out how the tax is enforced, about the audit process, how to submit a Notice of Complaint/request for review, or pay/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 tax, why it was introduced, review the annual report, and more.

Paying your taxes

Pay your property tax and Empty Homes Tax (Vacancy Tax). Get information on ways to pay your taxes.

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

The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674 (185 KB).

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