Empty Homes Tax

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. 

How to declare

如何提交申報 

如何提交申报  

ਕਿਵੇਂ ਐਲਾਨ ਕਰਨਾ ਹੈ

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.

See if the tax applies to you

Key dates

  1.  Jan 1-Dec 31, 2024
    Vacancy reference period
  2.  Feb 4, 2025
    Declaration deadline
  3.  July 3, 2026
    Final deadline without penalty

Declare and review the rules and exemptions

Declaring your property status

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

Evidence and exemptions

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.

Tax account

Paying your taxes

Pay your property tax and Empty Homes Tax (Vacancy Tax). Get information on ways to pay your taxes.

Access your tax account

The fastest and easiest way to access your account and property status declaration.

Log in to your account

Set up an online account. You will need your access code. It can be found on your tax notice.

By-law notice

Dispute by-law notice

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

Pay your Vacancy Tax By-law notice

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

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.

Submit a request for external review

Submit a request for external review by the submission deadline on the Notice of Complaint determination letter.

Understanding the tax

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.

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

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?

Review FAQ

Phone 3-1-1 for questions or interpretations.
(Outside Vancouver: 604-873-7000)