{"id":32606,"date":"2026-10-28T09:00:00","date_gmt":"2026-10-28T16:00:00","guid":{"rendered":"https:\/\/jackrealty.ca\/en\/?p=32606"},"modified":"2026-10-28T09:00:00","modified_gmt":"2026-10-28T16:00:00","slug":"vancouver-empty-homes-tax-speculation-tax-2026","status":"publish","type":"post","link":"https:\/\/jackrealty.ca\/en\/vancouver-empty-homes-tax-speculation-tax-2026\/","title":{"rendered":"Vancouver Empty Homes Tax &#038; BC Speculation Tax in 2026: New Rates, Two Declarations"},"content":{"rendered":"<p>Vancouver homeowners face not one but <strong>two<\/strong> vacancy-related taxes: the City of Vancouver\u2019s Empty Homes Tax and BC\u2019s Speculation and Vacancy Tax. Two taxes, two declarations, two deadlines \u2014 and the provincial rates just doubled for the 2026 tax year. Most owners owe nothing, but <strong>failing to declare is the most expensive mistake of all<\/strong>. Here is how both taxes work in 2026.<\/p>\n<h2>1. Vancouver Empty Homes Tax (EHT): 3%<\/h2>\n<ul>\n<li><strong>Rate<\/strong>: <strong>3% of the property\u2019s assessed value<\/strong> (unchanged since 2021).<\/li>\n<li><strong>Who must declare<\/strong>: every residential property owner in the City of Vancouver \u2014 owner-occupied, rented or vacant. One declaration per property, even for co-owners.<\/li>\n<li><strong>Deadline<\/strong>: early February each year. The declaration for the 2026 reference year is due in <strong>early February 2027<\/strong> (last year\u2019s deadline was February 3); tax, if owed, is payable in mid-April.<\/li>\n<li><strong>No tax when<\/strong>: the home is a principal residence, is rented for at least six months of the year in tenancies of 30+ days, or qualifies for an exemption (major renovations, estate, medical and others).<\/li>\n<li><strong>If you don\u2019t declare<\/strong>: the property is deemed vacant and taxed at the full 3%, plus a $250 late-declaration fine and penalties.<\/li>\n<\/ul>\n<h2>2. BC Speculation and Vacancy Tax (SVT): rates jumped for 2026<\/h2>\n<ul>\n<li><strong>New 2026 rates<\/strong>: <strong>1%<\/strong> for Canadian citizens and permanent residents (up from 0.5%); <strong>3%<\/strong> for foreign owners and untaxed worldwide earners, including satellite families (up from 2% \u2014 and rising to 4% for the 2027 tax year).<\/li>\n<li><strong>BC resident credit<\/strong>: up to <strong>$4,000<\/strong> for BC-resident owners (doubled from $2,000 for 2026) \u2014 enough to zero out the tax on a home assessed at $400,000 or less.<\/li>\n<li><strong>Who must declare<\/strong>: <strong>every individual owner<\/strong> of residential property in a taxable region (Metro Vancouver included), even if fully exempt. Declaration letters arrive early in the year with your Letter ID and code.<\/li>\n<li><strong>Deadline<\/strong>: declare by <strong>March 31, 2027<\/strong> for the 2026 tax year; payment follows in early July 2027.<\/li>\n<li><strong>If you don\u2019t declare<\/strong>: you are assessed at the maximum rate and lose the $4,000 credit.<\/li>\n<\/ul>\n<h2>3. What the two taxes cost together<\/h2>\n<p>Take a vacant Vancouver home assessed at $2,000,000 for a full year:<\/p>\n<ul>\n<li><strong>Canadian owner<\/strong>: EHT $60,000 + SVT $20,000 \u2212 $4,000 credit = <strong>$76,000 per year<\/strong><\/li>\n<li><strong>Foreign owner<\/strong>: EHT $60,000 + SVT $60,000 (no credit) = <strong>$120,000 per year<\/strong><\/li>\n<\/ul>\n<p>That math is why \u201clet it sit empty for now\u201d has become the most expensive strategy in this market: live in it, rent it for six months or more, or sell it.<\/p>\n<h2>4. One piece of good news: the federal UHT is gone<\/h2>\n<p>Canada\u2019s Underused Housing Tax was eliminated effective the 2025 calendar year, so there is no longer a third, federal filing (obligations for 2022\u20132024 remain). Vancouver owners now track just two dates: <strong>the City in early February, the Province by March 31<\/strong>.<\/p>\n<h2>5. Your action checklist<\/h2>\n<ul>\n<li><strong>By early February 2027<\/strong>: file the City of Vancouver Empty Homes Tax declaration online (about five minutes).<\/li>\n<li><strong>By March 31, 2027<\/strong>: file the provincial SVT declaration \u2014 every registered owner files individually.<\/li>\n<li><strong>Holding an empty home?<\/strong> Run the numbers on renting it for the six-month exemption or on selling; our <a href=\"https:\/\/jackrealty.ca\/en\/sell\/\">selling guide<\/a> is a good starting point.<\/li>\n<\/ul>\n<p>I\u2019m Jack Zhu, a RE\/MAX Select Properties realtor focused on Vancouver\u2019s West Side. If you\u2019re deciding what to do with a vacant or soon-to-be-vacant property, call me at 604-889-1640.<\/p>\n<p style=\"font-size:13px;color:#888\">General information only. Rates and deadlines are as published by the City of Vancouver and the Province of BC for the 2026 tax year; confirm current details before filing. This is not tax advice \u2014 consult your accountant for your situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vancouver homeowners face not one but two vacancy-related taxes: the City of Vancouver\u2019s Empty Homes Tax and BC\u2019s Speculation and Vacancy Tax. Two taxes, two declarations, two deadlines \u2014 and the provincial rates just doubled for the 2026 tax year. Most owners owe nothing, but failing to declare is the most expensive mistake of all. Here is how both taxes work in 2026. 1. &#8230;<\/p>\n","protected":false},"author":1,"featured_media":32068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[15,16],"tags":[],"class_list":["post-32606","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-price","category-real-estate"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.9 - aioseo.com -->\n\t<meta name=\"description\" content=\"BC&#039;s speculation tax rose to 1%\/3% for 2026 and Vancouver&#039;s empty homes tax is 3%. 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