Home > Home, property, and development > Taxes > Empty Homes Tax > Why an Empty Homes Tax
Woman on laptop

Why an Empty Homes Tax

Empty Homes Tax due dates

Empty Homes Tax payment for 2017: 
April 16, 2018

Notice of Complaint for 2017:
April 16, 2018

Unpaid tax added to property tax bill: December 31, 2018

Declaration for 2018: February 4, 2019

The purpose of the Empty Homes Tax, also known as the Vacancy Tax, is to:

  • Return empty or under-utilized properties to use as long-term rental homes for people who live and work in Vancouver
  • Help relieve pressure on Vancouver’s rental housing market, as our city has one of the lowest rental vacancy rates and the highest rental costs in Canada.

See if the tax applies to you

Empty Homes Tax timeline

  • Jan 1, 2018

    Start of the 2018 tax year.

  • March 5, 2018

    Extended deadline for homeowners to make property status declarations for the 2017 tax year. If a declaration is not made by this date, the property will be deemed empty and subject to the tax.

  • March 14, 2018

    Notices sent to registered owners of residential properties that are subject to the Empty Homes Tax in the 2017 tax year.

  • April 16, 2018

    Deadline to pay 2017 Empty Homes Taxes.

  • We are here
  • Dec 2018

    Homeowners receive instructions outlining how to make a property status declaration for the 2018 tax year.

  • Dec 31, 2018

    End of the 2018 tax year. Unpaid tax added to property tax bill.

  • Feb 4, 2019

    Deadline for homeowners to make property status declarations for the 2018 tax year.

Key documents

Instructions on how to complete a property status declaration

Questions about the Empty Homes Tax? Talk to us!

Empty and occasionally-used homes

Notice to homeowners

Bylaw

Reports and presentations to Council

Studies

Questions about the Empty Homes Tax?

Read our FAQ