Empty Homes Tax

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. 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 (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.

How to declare

如何提交申報

如何提交申报

ਕਿਵੇਂ ਐਲਾਨ ਕਰਨਾ ਹੈ

  1.  Jan 1-Dec 31, 2020
    Vacancy reference period
  2.  Feb 2, 2021
    Declaration deadline
  3.  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

Declare property status

Submit your Empty Homes Tax (Vacancy Tax) property status declaration for 2020.

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.

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, 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.

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

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

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