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Will your home be taxed?

Properties deemed vacant will be subject to a tax of 1% of the property’s assessed taxable value.

Empty Homes Tax due dates

Unpaid tax added to property tax bill: December 31, 2018

Declaration for 2018: February 4, 2019

Empty Homes Tax payment for 2018: April 12, 2019

Each year, every owner of residential property will have to make a property status declaration. This will determine if the property is subject to the Empty Homes Tax, also known as the Vacancy Tax.

The Province of BC's Speculation and Vacancy Tax  is in addition to the City's Empty Homes Tax. If you own residential property in Vancouver, you may have to pay both taxes

Properties not subject to the tax

Most properties will not be subject to the Empty Homes Tax, including those:

  • Used as a principal residence by the owner, his/her family member or friend, or other permitted occupier for at least six months of the 2018 tax year
  • Rented for residential purposes for at least six months of the current year, in periods of 30 or more consecutive days
  • Meeting the criteria for one of the exemptions 

See if the tax applies to you

Exemptions and scenarios that may apply to you

This content is for informational purposes only. It is not intended as advice or a determination of whether your property will be subject to the Empty Homes Tax.

If there is any discrepancy between the information provided here and the provisions of the Vacancy Tax Bylaw  (183 KB), the latter will prevail.  These changes are in effect for the 2018 reference period (January 1 to December 31, 2018.)

Questions about the Empty Homes Tax?

Read FAQ

Questions about the Empty Homes Tax?

Read FAQ

Empty Homes Tax due dates

Unpaid tax added to property tax bill: December 31, 2018

Declaration for 2018: February 4, 2019

Empty Homes Tax payment for 2018: April 12, 2019

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