At a glance: (2 minute read)

Vancouver property owners can now start making their Empty Homes Tax (EHT) property status declarations for the 2022 tax year.

All residential property owners are required to complete a declaration every year, even if they live in their property or rent it out.

Over the coming weeks, declaration instructions are being mailed to property owners along with their advance property tax notice. Owners who have signed up to receive eBills will also receive their notice direct to their email inbox.

Declarations are due by February 2, 2023. 

Current tax rate three per cent

Properties declared or deemed vacant in the 2022 tax year will be taxed at a rate of three per cent of the property's 2022 assessed taxable value. 

2023 tax rate five per cent

The rate for the 2023 tax year will increase to five per cent.

How to declare

Declare online at Need help? Chat live with an advisor on the city’s website, or call 311.

Property owners can sign up for an online services account and opt to receive tax notices by email. They can also check their account balances, and access other important tax information at

Late declarations for 2021

Owners who failed to declare their property status for the 2021 tax year have until July 5, 2023 to make a late declaration in the form of a Notice of Complaint. A $250 bylaw fine applies to late declarations.

Speculation and Vacancy Tax

The City of Vancouver’s EHT is separate from the provincial government’s Speculation and Vacancy Tax. For more information about the province’s tax, visit

Read the Empty Homes Tax Annual Report (opens 13-page pdf)