Empty Homes Tax: one week left to declare
We're reminding residential property owners that February 2 is the due date for their annual Empty Homes Tax (EHT) declaration.
As of January 25, 79% of owners have submitted their EHT declarations, and 40,106 still need to declare.
A declaration is required for all residential properties in Vancouver, regardless of whether the owner lives in the property, or rents it out. 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
For help making a declaration, watch our step-by-step video guide External website, opens in new tab, live chat with an advisor online, or call 3-1-1 (outside Vancouver: 604-873-7000).
Declaration instructions are also available in English PDF file (257 KB), Traditional Chinese PDF file (664 KB), Simplified Chinese PDF file (644 KB), Punjabi PDF file (253 KB), Tagalog PDF file (224 KB), and Vietnamese PDF file (324 KB).
Who will be assessed the tax?
If a declaration is not received for a property by February 2, 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.
Most owners of residential property 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 2021 taxable value.
All property status declarations are potentially subject to an audit process to determine their validity and encourage compliance.
Background on the EHT
The provincial government’s Speculation and Vacancy Tax is separate from the Empty Homes Tax. Inquiries regarding the province’s tax should be directed to firstname.lastname@example.org or 1-833-554-2323.