Empty Homes Tax (Vancouver)

The City of Vancouver’s Empty Homes Tax (EHT) declaration deadline is approaching! All residential property owners must submit their annual declaration by February 2, 2026, regardless of whether their property is fully occupied or qualifies for an exemption.

What is the Empty Homes Tax?

The Empty Homes Tax is a municipal measure designed to encourage the use of residential properties as long-term housing. Properties considered “vacant” for more than six months in a calendar year may be subject to this tax.

For the 2025 tax year, the EHT rate is 3% of the property’s assessed value, unless an exemption applies.

Does the EHT Apply to Your Property?

Your property could be subject to the tax if it was:

• Not rented or occupied as a principal residence for more than six months in 2025

• Used intermittently without meeting exemption criteria

• Vacant between tenancies beyond allowable timelines

  
  

Common Exemptions Include:

• The property was rented for at least six months (in periods of 30+ days)

• The property served as your principal residence

• Certain employment, medical, or legal circumstances

  
  

Important Notes for Property Owners

• All owners must submit a declaration, even if their property qualifies for an exemption

• Failure to declare by the deadline may result in the tax being applied automatically, with penalties and interest

• Declarations are submitted directly through the City of Vancouver

  
  

You can submit your declaration or learn more at the official City of Vancouver website: Empty Homes Tax Information

If you have questions about your tenancy history or need confirmation of rental periods we managed, we’re happy to help. Reach out to us anytime for assistance.