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Keith&Jacqueline

Empty Homes Speculation & Vacancy Tax, and Underused Homes Tax Explained



Vancouver Empty Homes Tax Affected Areas: 

The City of Vancouver


Declaration Deadline: 

February 2nd 2024


The Empty Homes Tax is a Municipal Tax for Residents of The City of Vancouver. Vancouver homeowners are required to submit a declaration each year to determine if their property is subject to the Empty Homes Tax. Properties deemed or declared empty in the 2023 reference year will be subject to a tax of 3% of the property’s 2023 assessed taxable value.  Speculation & Vacancy Tax


Affected Areas: 

All homeowners


Declaration Deadline: 

March 31st, 2024


The Speculation & Vacancy Tax is a Provincial Tax for most BC Residents. Affected homeowners are required to submit a declaration each year to determine if their property is subject to the Spec & Vac. Tax, and is based on how owners use residential properties most by the current housing shortage. 


Underused Property Tax 


Affected Areas: 

This applies to all foreign national owners of housing in Canada


Declaration Deadline: 

April 30th, 2024

The Underused Housing Tax is a Federal Tax mainly for foreign national homeowners. It is a 1% tax on the ownership of vacant or underused housing in Canada that took effect n January 1, 2022. 


Keith Baker | kpbaker@shaw.ca | 604.723.5363


Jackie Zerbe | jacqueline@totalmortgage.ca | 604.724.6982


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