Empty Homes Tax

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

Ready to declare?

Instructions are being mailed out with your advance property tax notice throughout November.

Declare by: 
February 4, 2019

How to declare

Properties deemed empty will be subject to a tax of 1% of the property’s 2018 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.

The Province of BC's Speculation and Vacancy Tax  is in addition to the City's Empty Homes Tax. If you own residential property in Vancouver, you may have to pay both taxes.

  1.  Jan 1, 2018
    Start of tax year
  2.  Dec 31, 2018
    End of tax year
  3.  Feb 4, 2019
    Declaration deadline

 

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 2018 by February 4, 2019.

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 bylaw were made on September 18, 2018. These changes are in effect for the 2018 reference period (January 1 to December 31, 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.