Vancouver Owner Tools
Vancouver Empty Homes Tax Calculator
The City of Vancouver's annual 3% municipal tax on residential properties that aren't a principal residence and aren't rented for at least 6 months of the year.
The Vancouver Empty Homes Tax (EHT) applies only to properties inside the City of Vancouver — not Burnaby, Richmond, North Van, or anywhere else in Metro Vancouver. It's levied at 3% of assessed value for properties classified as vacant.
Every Vancouver homeowner must file an annual property status declaration. A missed declaration = automatic vacant classification + 3% tax + late penalty.
How the Vancouver Empty Homes Tax Works
Who Pays
Every Class 1 residential property within the City of Vancouver boundary. The tax is the responsibility of the registered owner on December 31 of the relevant calendar year.
What Counts as "Vacant"
A property is deemed vacant if, in the reference calendar year, it was unoccupied as a principal residence (by owner, family member, or friend) for more than 184 days and wasn't rented out under a tenancy of at least 30 consecutive days totaling 184+ days.
Common Exemptions
- Major renovations or redevelopment with permits
- Death of registered owner (within the last 12 months)
- Owner in long-term medical or supportive care
- Court order prohibiting occupancy (e.g., during family-law proceedings)
- Property under transfer of legal ownership (closed in current calendar year)
- Strata bylaw restricting rental + bylaw existed before October 18, 2017
Stacking with Other Vacancy Taxes
A vacant Vancouver home can be hit with three layers simultaneously: 3% Vancouver EHT + up to 3% BC Speculation & Vacancy Tax + 1% federal Underused Housing Tax. On a $2M property that's a combined $140,000/year — far higher than typical net rental yield.
FAQ
Is my home in Burnaby / Richmond / North Van subject to the EHT?
No. The Empty Homes Tax is a City of Vancouver bylaw and applies only to properties inside the City of Vancouver. Other municipalities don't have an equivalent municipal tax, but the BC Spec & Vacancy Tax may still apply.
Does short-term rental (Airbnb) count as occupied?
No. Tenancies must be at least 30 consecutive days. Short-term Airbnb-style rentals do not qualify and will not exempt the property from EHT.
When is the declaration deadline?
Declarations are typically due in early February for the prior calendar year. The City sends reminders by mail and email — but the legal obligation rests on the owner regardless of whether a notice was received.
Legal Disclaimer
This Empty Homes Tax calculator is for general informational and estimation purposes only. The City of Vancouver Vacancy Tax By-law has detailed exemption, declaration, and audit rules. Results are illustrative estimates only and are not legal, tax, or accounting advice. Always confirm your annual declaration directly with the City of Vancouver and consult a CPA. Dan Marusin PREC, Renanza Realty, and danmarusin.com assume no liability for any errors, omissions, or financial decisions made on the basis of this calculator's output.