Vacancy Tax (Empty Homes Tax) By-law 11674

The objective of the Empty Homes Tax (Vacancy Tax)  is to return empty or under-used properties to use as long-term rental homes for people who live and work in Vancouver.

The rate of the Empty Homes Tax is 1.25% of a property‚Äôs assessed taxable value. The vacancy tax will increase from 1.25% to 3% for the 2021 vacancy reference year.

All owners of Class 1 Residential  properties within the City of Vancouver are required to submit a property status declaration each year to determine if their property is subject to the tax.

Read the Vacancy Tax By-law

Empty Homes Tax

Get information about the Empty Homes Tax (Vacancy Tax), how to declare your property, exemptions, and penalties.