Empty homes tax (vacancy TAX)

The City of Vancouver has 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.

• The Empty Homes Tax will be applied annually, with the first tax year beginning on January 1, 2017.
• Properties are considered to be vacant if they have been unoccupied for more than 180 days during the tax year (Jan 1, 2017 – Dec 31, 2017).
• The rate of the Empty Homes Tax is 1% of a property’s assessed taxable value.
• The Empty Homes Tax will only apply to Class 1 Residential* properties that were not used as a principal residence or rented for at least six months of the year, and do not qualify for an exemption.
• Class 1 Residential* properties include: single-family residences, multi-family residences, duplexes, apartments, condominiums, nursing homes, seasonal dwellings, manufactured homes, some vacant land, farm buildings and daycare facilities.​
• For 2017, you must submit your 2017 property status declaration by February 2, 2018.