The February 2, 2021, declaration deadline has now passed and by-law notices and Vacancy Tax notices have been issued.
Late declarations are now open. Ensure you have paid your by-law fine. Failing to pay the fine may affect your credit rating. If you have disputed your by-law notice, please wait for up to two business days before submitting your late declaration.
Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax.
Properties deemed empty will be subject to a tax of 1.25% of the property’s 2020 assessed taxable value. The vacancy tax will increase from 1.25% to 3% for the 2021 vacancy reference year.
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.
Net revenues from the tax are being reinvested into affordable housing initiatives. Review the latest Empty Homes Tax Annual Report PDF file (821 KB) for more information on these initiatives.
Ready to declare?
Late declarations are open.
Ensure you have paid your by-law fine. Failing to pay the fine may affect your credit rating. If you have disputed your by-law notice, please wait for up to two business days before submitting your late declaration
Only one declaration is required per property.
- Jan 1-Dec 31, 2020
Vacancy reference period - Feb 2, 2021
Declaration deadline - Feb 5, 2021
Late declarations open
The February 4, 2020, declaration deadline for the 2019 vacancy reference period has now passed and by-law notices and Vacancy Tax notices have been issued. Submit a late declaration for 2019
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
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).