Empty Homes Tax

Ready to declare?

Late declarations are open. The February 2, 2022, deadline has passed.

Only one declaration is required per property.

How to declare



ਕਿਵੇਂ ਐਲਾਨ ਕਰਨਾ ਹੈ

The Empty Homes Tax, also known as the "Vacancy Tax", was introduced in 2017 to help return empty and under-utilized properties to the market as long-term rental homes for people who live and work 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 2021 reference year will be subject to a tax of 3% of the property’s 2021 assessed taxable value. 

Most homes will not be subject to the tax, as it does not apply to principal residences, homes that qualify for an exemption, or homes rented for at least six months of the year.

Net revenues from the tax are being reinvested into affordable housing initiatives. Learn more about the purpose of the tax, or review the latest  2020 Empty Homes Tax Annual Report (459 KB)  for more information.

  1.  Jan 1-Dec 31, 2021
    Vacancy reference period
  2.  Feb 2, 2022
    Declaration deadline
  3.  Feb 3, 2022
    Late declarations open


Declaring your property status

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

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.

Pay by-law notice

Review and pay your Vacancy Tax (Empty Homes Tax) by-law notice online, or pay by phone or in person.

Dispute by-law notice

What you need to know before you dispute a Vacancy Tax (Empty Homes Tax) by-law notice.

Submit a Notice of Complaint

Submit a Notice of Complaint if your property was determined vacant through an audit by the date on the supplementary tax notice.

Frequently asked questions

View a list of questions, answers, and definitions about the Empty Homes Tax (Vacancy Tax).

Purpose of the 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.

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

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