Empty Homes Tax

Ready to declare?

Declaration due date for 2022 tax year: February 2, 2023

The deadline has passed to make a declaration for the 2021 tax year, but you can still make a late declaration until July 5, 2023. 

Only one 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

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 2022 reference year will be subject to a tax of 3% of the property’s 2022 assessed taxable value. The tax rate for the 2023 reference year will increase to 5%. 

See if the tax applies to you

Key dates

  1.  Jan 1-Dec 31, 2022
    Vacancy reference period
  2.  Feb 2, 2023
    Declaration deadline
  3.  July 3, 2024
    Final deadline for late declaration

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.

Get your property tax account balance. No login or registration required.

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 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, 2022

Declaration for 2022: February 2, 2023

Empty Homes Tax payment for 2022: April 14, 2023

Need assistance?

Read FAQ

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