Vancouver Vacancy Tax


The City of Vancouver enacted the Vancouver Vacancy Tax Bylaw to come into effect for 2018 under Bylaw #11674. The tax of 1% will be imposed if a property is deemed either unoccupied or vacant.

            All properties solely classified under class 1 are eligible for the tax.  Thus, vacant residential development land can be liable for tax, however, if it has a split class, the City has stated it will not be liable to the tax or require a declaration to be completed.  Every residential property must make a declaration within the definition even if it is exempt.

A residential property is considered unoccupied if it is not:

  • The principal resident of an occupier; or
  • Occupied by a tenant or subtenant for a term of at least 30 consecutive days.

The property is considered vacant if it:

  • Has been unoccupied for more than 180 days during the vacancy reference period (12 months of the tax year); or
  • Is deemed to be vacant property in accordance with the by-law

There are circumstances when the property is exempt outlined in the bylaw.
In particular if:

  • It is undergoing redevelopment or major renovations. Permits must have been issued,
  • It is considered unimproved property and an application for redevelopment has been submitted and is being diligently pursued,
  • It is undevelopable due to physical constraints (eg. Parcel size restraints),
  • The lawful use of the property is for parking,

To file a declaration, go to Vancouver.ca/eht-declare

If you have any doubts as to whether you should make a declaration, call the City. 311

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