Rows of homes in Vancouver

Empty Homes Tax: One week left to declare

January 28 2025 –

We're reminding residential property owners that February 4, 2025 is the due date for their annual Empty Homes Tax (EHT) declaration.

As of January 27, approximately 25% of property owners have not submitted their EHT declaration and are encouraged to do so before February 4 to avoid by-law fines.

A declaration is required for all residential properties in Vancouver, regardless of whether the owner lives at the property or rents it. For co-owned properties, only one declaration is required. A $250 by-law fine will apply to owners who miss the due date.

How to declare

Submit your property status declaration online. For help making a declaration, watch our step-by-step video , or call 3-1-1 (outside Vancouver: 604-873-7000). Declaration instructions are also available in English (373 KB), Traditional Chinese (861 KB), Simplified Chinese (595 KB), Punjabi (387 KB), Tagalog (379 KB), and Vietnamese (414 KB). 

Who will be assessed the tax?

If a declaration is not received for a property by February 4, 2025, it will be deemed vacant and assessed the tax. If a late declaration of “occupied” or “exempt” status is made for that property after the due date, and is verified by the City, the tax will not apply.

The majority of residential property owners in Vancouver will not be required to pay the tax, as it does not apply to principal residences, properties that are rented out at least six months a year or properties that are eligible for an exemption.
 
Properties that are declared vacant by their owner, or deemed or determined vacant under the EHT program, will be subject to the tax at a rate of 3% of the property’s assessed 2024 taxable value.

All property status declarations are potentially subject to an audit process to determine their validity and encourage compliance.

Background on the EHT

Learn more about the purpose, history, and impact of the Empty Homes Tax

The provincial government’s Speculation and Vacancy Tax is separate from the Empty Homes Tax. For any questions related to the SVT, please reach out to the Province directly.