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.
Council has approved a one-time extension for late declarations for the 2017 and 2018 vacancy reference periods to December 31, 2020. To submit a declaration for 2017 or 2018, you may submit a Notice of Complaint starting June 1, 2020.
The City's Empty Homes Tax is separate from the provincial government’s Speculation and Vacancy Tax. If you have an enquiry about the Province's tax, please refer to the Province's website External website, opens in new tab or call 1-833-554-2323.
Each year, every residential property in Vancouver is required to have a property status declaration completed to determine if the property is subject to the tax.
Properties deemed empty will be subject to a tax of 1% of the property’s 2019 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; however, all homeowners are required to submit a declaration each year.
Net revenues from the Empty Homes Tax are being reinvested into affordable housing initiatives.
Ready to declare?
You can submit your late declaration for 2019 now.
Only one declaration is required per property.
- Jan 1-Dec 31, 2019
Start of tax year - Feb 4, 2020
Declaration deadline - Feb 7, 2020
Late declarations open
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, how to submit a Notice of Complaint, or pay or 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, reference documents, and more.
Declare property status
Submit your Empty Homes Tax (Vacancy Tax) property status declaration for 2019 by February 4, 2020
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 changes come into effect for the reference years specified in the by-law. Review the by-law changes
The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.