Vancouver Empty Home Tax Calculator 2026
What is the Vancouver Empty Homes Tax?
The Vancouver Empty Homes Tax applies to vacant residential properties within the City of Vancouver. Homeowners must complete a property status declaration by early February each year to determine whether their home is subject to the tax for the previous year. Homes that were unoccupied are generally taxed, though several exemptions apply. Introduced in 2017, the tax rate is now 3%, with revenues reinvested in affordable housing initiatives.
How is my empty home tax calculated?
Vancouver Empty Home Tax Rates
For the reference year 2025 (January 1-December 31, 2025), if your property was declared as empty, you will be required to pay a 3% tax on the assessed value of your property.
Vancouver Empty Home Tax Rates From 2017 - 2026
| Reference Year | 2017-2019 | 2020 | 2021-2026 |
|---|---|---|---|
| Empty Homes Tax Rate | 1% | 1.25% | 3% |
For example, a property deemed to be empty with an assessed value of $1M will be subject to a 3%, or $30,000, Vancouver empty home tax for the reference year of 2026.
Vancouver homeowners are responsible for both the Vancouver Empty Homes Tax and the British Columbia Speculation and Vacancy Tax.
Who Is Required to Pay the Vancouver Empty Homes Tax?
All residential homeowners in Vancouver are required to complete a declaration for the empty home tax each year, but most will be exempt from paying the tax due to common exemptions. You can find out if you need to pay the empty home tax by completing the Empty Homes Tax Questionnaire.
Common exemptions include:
- Principal Residence: You or a permitted occupier (someone who you allow to live on your property such as a family member or friend) occupy the residence for more than six months of the reference year
- Rented Out: You have rented your property out to a tenant for at least six months of the reference year
- Construction or Renovation: Your property is undergoing major construction, renovation, or redevelopment that causes it to be vacant for at least six months of the year
- Buying or Selling During the Year: You bought or sold your property during the reference year
How to Complete Your Declaration
All property owners in Vancouver must complete the Empty Homes Tax declaration by February for the previous reference year, with any outstanding balance due by April. For the 2025 reference year, the declaration deadline is February 3, 2026, and the payment deadline is April 16, 2026. Declarations can be filed through the City of Vancouver’s website, and late declarations are allowed for up to five years after the reference year, subject to a late-filing penalty.
You will need to provide the following to complete your declaration:
- Your name and contact details
- The status of your property (vacant or exempt)
- Any additional information as stated on the back of your property tax notice
- Your folio number and access code
You can find your folio number and access code on your property tax notice
What Can You Do If Your Property Is Empty or Underutilized?
There are many options available if your property is vacant or not lived in for most of the year that can help you make the most of your property and save on tax.
For example, you can choose to:
- Rent out your property
- Lend your property to a permitted occupier (friend or family member) as their principal residence for more than six months of the year
- Occupy your property as your principal residence for more than six months of the year
- Hire a property management firm to help you rent out and manage your property
- Sell your property
History, News and Impact of the Vancouver Empty Homes Tax
Vancouver’s vacancy rates have been the lowest in Canada among major cities over the past 50 years, and the city continues to make efforts to keep the vacancy rate low. Vancouver’s Empty Homes Tax was first launched in 2017 to return vacant homes to the rental market for people who live and work in Vancouver. After the launch of the EHT, more people are choosing to sell or rent out their homes, and this increases the number of homes available for rent. Since then, the City of Vancouver has seen year-over-year improvement as the number of empty homes has decreased, and the number of homes available for rent has increased. According to the Empty Homes Tax Annual Report released in November 2025, the vacancy rate in 2024 was 0.49%, a reduction from the vacancy rate of 0.54% in the previous year. The vacancy rate was also the lowest since the inception of the empty homes tax in 2017.
The City of Vancouver also utilizes revenue from the EHT to fund affordable housing initiatives in Vancouver, which help increase the supply and affordability of social housing and support renters. According to the Empty Homes Tax Annual Report 2025, $194.3 million from the Empty Homes Tax has been allocated to support various affordable housing initiatives.
Get More Information
Any questions regarding the Empty Homes Tax can be directed to the City of Vancouver online or by calling 604-873-7000.
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