📘 Vancouver’s Empty Homes Tax (EHT) — The Definitive Guide for Homeowners
Vancouver’s Empty Homes Tax (often called the Vacancy Tax) is a municipal tax on under-utilized residential properties — meaning homes that sit empty or unused for most of the year. It was introduced by the City of Vancouver in 2017 to encourage owners to make housing available for people who live and work here, helping to ease rental shortages and boost housing availability in the city.🏠 Vancouver Empty Homes Tax — 2026 Deadline Reminder (Important)
Mark your calendar:
The Empty Homes Tax (EHT) declaration deadline is February 3, 2026 for all residential properties located within the City of Vancouver. Even if you live in the home, rent it out, or believe you’re fully exempt, you must still complete the annual declaration. There are no automatic exemptions without declaring. If the City does not receive a declaration, the property is automatically deemed vacant — no appeal based on intent alone.
💰 What Happens If a Property Is Deemed Vacant?
If a home is classified as vacant, the City applies an Empty Homes Tax equal to 3% of the property’s assessed taxable value, based on BC Assessment.This applies even if:
✔ Exemptions only apply if properly declared
✔ Late or missing declarations trigger penalties
✔ Evidence may be required if the City audits your declaration
- The home was unintentionally empty
- The owner assumed they were exempt
- The declaration deadline was simply missed
🗓️ Key Dates to Know
- February 3, 2026
👉 Mandatory declaration deadline for the 2025 reference year - April 16, 2026
👉 Payment deadline if Empty Homes Tax is owed
- The property being deemed vacant
- The tax being applied
- Additional penalties and interest
✅ What You Need to Know (Quick Facts)
✔ Declaration is mandatory every year — even if exempt✔ Exemptions only apply if properly declared
✔ Late or missing declarations trigger penalties
✔ Evidence may be required if the City audits your declaration
Common exemptions may include:
- Principal residence
- Long-term rental use (6+ months in qualifying rental periods)
- Occupancy by a permitted occupier
- Medical or care-related absence
- Major renovations with permits
- Estate or probate situations
🏠 SECTION 1: WHAT IS THE EMPTY HOMES TAX?
Vancouver’s Empty Homes Tax (EHT) applies to residential properties that are not used as a principal residence or rented for at least 6 months of the year.🎯 Purpose:
Encourage housing to be lived in or rented — not left empty.
Encourage housing to be lived in or rented — not left empty.
📍 Applies to City of Vancouver only
(Not North Vancouver / West Van)
➡️ MANDATORY declaration deadline
Even if you live in the home or are exempt
(Not North Vancouver / West Van)
🗓️ SECTION 2: KEY DEADLINES
🟡 Feb 3, 2026➡️ MANDATORY declaration deadline
Even if you live in the home or are exempt
🔴 Miss this = property is deemed vacant
🟢 Apr 16, 2026
➡️ Tax payment deadline (if applicable)
➡️ Tax payment deadline (if applicable)
📌 No declaration = automatic tax + penalties
(Based on BC Assessment)
💰 SECTION 3: HOW THE TAX IS CALCULATED
🧮 Tax = % of assessed property value(Based on BC Assessment)
💡 Charged only if the property is deemed vacant
⚠️ Penalties apply for:
• Late declaration
• False declaration
• Failure to provide evidence if audited
• Late declaration
• False declaration
• Failure to provide evidence if audited
🏡 SECTION 4: WHAT COUNTS AS “VACANT”?
Your property may be considered vacant if it was:❌ Not lived in as a principal residence
❌ Not rented for at least 6 months total
❌ Not covered by a valid exemption
❌ Not rented for at least 6 months total
❌ Not covered by a valid exemption
📆 Rental periods must be 30+ consecutive days
(short stays don’t count)
(short stays don’t count)
🛡️ SECTION 5: COMMON EXEMPTIONS
You may be exempt if the property was:✅ Your principal residence
✅ Rented 6+ months (can be multiple tenants)
✅ Occupied by a permitted family member
✅ Under major renovation (with permits)
✅ Vacant due to medical or care-related absence
✅ In probate / owner deceased
✅ Restricted by court order or strata rules
✅ Rented 6+ months (can be multiple tenants)
✅ Occupied by a permitted family member
✅ Under major renovation (with permits)
✅ Vacant due to medical or care-related absence
✅ In probate / owner deceased
✅ Restricted by court order or strata rules
📂 Evidence required if audited
• Hospital stays
• Family care transitions
• Estate planning delays
👵 SECTION 6: SENIORS & FAMILY TRANSITIONS
Many seniors are temporarily away due to:• Moving into assisted living• Hospital stays
• Family care transitions
• Estate planning delays
🟦 Good news:
Medical care and care-related absences may qualify for exemption —
but you still must declare.
Medical care and care-related absences may qualify for exemption —
but you still must declare.
👉 This is one of the most commonly misunderstood areas.
2️⃣ Log in using folio number + access code
3️⃣ Submit one declaration per property
4️⃣ Save confirmation⏱ Takes ~5 minutes if you’re prepared
🚫 “It was empty but I thought that was fine”
🚫 “I missed the email reminder”
🚫 “I didn’t know about the deadline”
🧾 SECTION 7: HOW TO DECLARE
1️⃣ Go to vancouver.ca/empty-homes-tax2️⃣ Log in using folio number + access code
3️⃣ Submit one declaration per property
4️⃣ Save confirmation⏱ Takes ~5 minutes if you’re prepared
⚠️ SECTION 8: THE BIGGEST MISTAKES
🚫 “I live there so I don’t need to declare”🚫 “It was empty but I thought that was fine”
🚫 “I missed the email reminder”
🚫 “I didn’t know about the deadline”
💥 Result: unexpected tax bills + penalties
✔ Even exempt properties must file
✔ Seniors & families need proactive planning
✔ Missing the deadline can be expensive
✅ SECTION 9: BOTTOM LINE
✔ Every Vancouver homeowner must declare✔ Even exempt properties must file
✔ Seniors & families need proactive planning
✔ Missing the deadline can be expensive
📣 When in doubt — declare early and document.
*NOTE: this is informational only and not intended to replace official government, legal or accounting advice. Always consult specific professionals BEFORE making decisions on your property and taxes.