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Will your home be taxed?

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, their family member or friend, or other permitted occupier for at least six months of the vacancy reference year
  • Rented for residential purposes for at least six months of the vacancy reference year, in periods of 30 or more consecutive days
  • Meeting the criteria for one of the exemptions

See if the tax applies to you

Residential property owners are required to make a property status declaration every year, to determine whether their property will be subject to the Empty Homes Tax.

Properties deemed or declared empty in the 2021 reference year will be subject to a tax of 3% of the property's 2021 assessed taxable value.

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

Exemptions and scenarios that may apply to you

Use this exemption guide to learn more about whether the tax applies 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 By-law  (183 KB), the latter will prevail.

Common questions

Questions about the Empty Homes Tax?

Read FAQ

Empty Homes Tax due dates

Previous years' unpaid tax added to property tax bill: December 31, 2021

Declaration for 2021: February 2, 2022

Empty Homes Tax payment for 2021: April 14, 2022

Questions about the Empty Homes Tax?

Read FAQ