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Empty Homes Tax

To address Vancouver’s housing crisis, we have implemented an annual tax on empty or under-utilized residential properties called the Empty Homes Tax.
Every owner of residential property in Vancouver is required to submit a property status declaration each year to determine if their property is subject to the tax.
 

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

Most homes will not be subject to the tax, as it does not apply to principal residences or homes rented for at least six months of the year; however all homeowners are required to submit a declaration.

Net revenues from the Empty Homes Tax will be reinvested into affordable housing initiatives.

 The Empty Homes Tax is also known as the Vacancy Tax and is imposed under the Vacancy Tax By-law No. 11674.

Submit your declaration

Instructions are currently being mailed with your advance tax notice. Notices are being mailed in a phased approach throughout November.

Declare by: February 2, 2018.

How to declare

Will your home be taxed

Determine if your property will be subject to the Empty Homes Tax (Vacancy Tax). View exemptions and possible scenarios that may apply to you.

Enforcement and penalties

Learn how the Empty Homes Tax (Vacancy Tax) will be enforced, how to avoid penalties, and what evidence will be required if you are audited.

Frequently asked questions

View a list of questions, answers, and definitions about the Empty Homes Tax (Vacancy Tax).

Why an Empty Homes Tax

Find out more about the Empty Homes Tax (Vacancy Tax), including why the tax was introduced, reference documents, and more.

Declare property status

Submit your Empty Homes Tax (Vacancy Tax) property status declaration by February 2, 2018.

Paying your taxes

Pay your property tax and Empty Homes Tax (Vacancy Tax). Learn more about ways to pay, deadlines, and penalties.

Declare property statusWill your home be taxedEnforcement and penaltiesWhy an Empty Homes TaxFrequently asked questionsQuestions?