Empty Homes Tax (Vancouver)

The Empty Homes Tax is a municipal tax imposed by the City of Vancouver under the Vancouver Charter on properties that are not occupied as a principal residence and are not rented for at least six months of the calendar year. The current rate is 3% of the property's assessed taxable value (as of 2026-07-27 — verify current). This is a municipal tax separate from the provincial Speculation and Vacancy Tax Act, SBC 2018, c. 46. Verify current rates and eligibility with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

The Empty Homes Tax is a City of Vancouver municipal bylaw applying only within Vancouver city limits, while the Speculation and Vacancy Tax is a provincial tax under the Speculation and Vacancy Tax Act, SBC 2018, c. 46, applying in designated regions across BC including Metro Vancouver, the Capital Regional District, and other specified areas. Both taxes target underutilized residential properties, but they have different exemption criteria, rates, and declaration processes. Properties in Vancouver may be subject to both taxes if they meet each regime's criteria; verify applicability with the City of Vancouver, BC Ministry of Finance, and a BC lawyer, notary, or licensed tax professional before acting.

Properties occupied as a principal residence for at least six months of the year or rented for at least six months of the year are generally exempt from the Empty Homes Tax. Additional exemptions may include properties undergoing major renovations, properties where the owner has died, properties occupied by persons with disabilities or medical conditions, and certain other circumstances defined by the City of Vancouver bylaw. Verify all exemption categories, supporting documentation requirements, and current criteria with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

Yes. Under the City of Vancouver Empty Homes Tax bylaw, all residential property owners must file an annual declaration, regardless of whether their property is exempt or subject to the tax. Failure to declare by the deadline may result in a $250 (as of 2026-07-27 — verify current) late-filing penalty and the property being deemed vacant and subject to the tax. Verify current declaration deadlines, processes, and penalties with the City of Vancouver before acting.

The City of Vancouver sets an annual declaration deadline, typically in late February or early March for the prior calendar year; for example, the 2025 tax year declaration is generally due in early 2026. Exact deadlines are published annually by the City of Vancouver. Verify the current year's deadline with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

Short-term rentals (for example, rentals of less than 30 consecutive days per tenancy) generally do not qualify toward the six-month occupancy requirement under the City of Vancouver Empty Homes Tax bylaw. The property must be rented as a principal residence for periods of 30 days or longer that total at least six months in the year, subject to specific bylaw rules and documentation. Verify current rental eligibility criteria, minimum tenancy lengths, and required proof with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

Unpaid Empty Homes Tax, like other municipal property taxes under BC's local government framework, may result in interest charges, late-payment penalties, and ultimately a tax sale process where the City can recover unpaid amounts by selling the property. The City of Vancouver administers collection and enforcement under the Vancouver Charter. Verify current enforcement procedures, interest rates, and payment options with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

Yes. Other BC municipalities, including the District of West Vancouver and the City of North Vancouver, have enacted similar vacancy taxes under their respective municipal bylaws authorized by the Local Government Act, RSBC 2015, c. 1, and the Vancouver Charter (for the City of Vancouver). Each municipality sets its own rate, exemptions, declaration process, and deadlines. Verify the existence, rate, and rules of any vacancy tax with the specific municipality where the property is located, or consult a BC lawyer, notary, or licensed tax professional before acting.

A new owner becomes responsible for declaring the property for the Empty Homes Tax for any portion of the calendar year in which they held title, pro-rated based on ownership during the year. The City of Vancouver bylaw sets out how partial-year ownership is treated and what documentation is required. Verify current rules for new purchases, pro-ration, and declaration requirements with the City of Vancouver or a BC lawyer, notary, or licensed tax professional before acting.

Official information is available from the City of Vancouver at vancouver.ca/eht (verify current URL) and by contacting the City of Vancouver Empty Homes Tax office directly. For legal interpretation or advice specific to your situation, consult a BC lawyer, notary, or licensed tax professional. For questions about the provincial Speculation and Vacancy Tax, consult the BC Ministry of Finance at www.gov.bc.ca.