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Empty Homes Tax

The February 4, 2020, declaration deadline has now passed and by-law notices and Vacancy Tax notices have been issued.

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

 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.

Ready to declare?

You can submit your late declaration now.

You will be required to pay or dispute your bylaw fine before you can declare. If you have disputed this bylaw notice, please wait for up to two business days before submitting your late declaration.

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

Properties deemed empty will be subject to a tax of 1% of the property’s 2019 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 each year.

Net revenues from the Empty Homes Tax are being reinvested into affordable housing initiatives.

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

 

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, how to submit a Notice of Complaint, or 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 tax, why it was introduced, reference documents, and more.

Declare property status

Submit your Empty Homes Tax (Vacancy Tax) property status declaration for 2019 by February 4, 2020

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 changes come into effect for the reference years specified in the by-law. Review the by-law changes

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

Can't find an answer to your Empty Homes Tax question?

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