Ready to declare?
Late declarations are open
The February 4, 2025, deadline has passed to make a declaration for the 2024 tax year, but you can still make a late declaration up to July 3, 2026.
The deadline has passed to make a declaration for the 2023 tax year, but you can still make a late declaration up to July 3, 2025.
Only 1 declaration is required per property each year.
You will need to submit a Notice of Complaint to submit a 2023 declaration.
The Empty Homes Tax was started in 2017 to help address housing affordability and availability challenges in Vancouver.
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed or declared empty in the 2024 reference year will be subject to a tax of 3% of the property’s 2024 assessed taxable value.
Key dates
- Jan 1-Dec 31, 2024
Vacancy reference period - Feb 4, 2025
Declaration deadline - July 3, 2026
Final deadline without penalty
Declare and review the rules and exemptions
Tax account
Access your tax account
The fastest and easiest way to access your account and property status declaration.
Set up an online account. You will need your access code. It can be found on your tax notice.
By-law notice
Understanding the tax
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).
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
Empty Homes Tax due dates
Previous years' unpaid tax added to property tax bill: December 31, 2024
Declaration deadline for 2024: February 4, 2025
Empty Homes Tax payment for 2024: April 14, 2025
Late declaration deadline following submission of acceptable evidence: July 4, 2029
Need assistance?
Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)