Ready to declare?
Late declarations are open. The February 2, 2022, deadline has passed.
Only one declaration is required per property.
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 PDF file (459 KB) for more information.
- Jan 1-Dec 31, 2021
Vacancy reference period
- Feb 2, 2022
- Feb 3, 2022
Late declarations open
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