Skip to main content

Own residential property in the City of Vancouver? You may have a provincial filing and a municipal filing, with different deadlines.

Quick answer: The BC Speculation and Vacancy Tax declaration is due March 31 and Vancouver's Empty Homes Tax declaration is due in early February. They are separate filings, and Vancouver owners may need both.

What is the BC Speculation and Vacancy Tax?

The SVT applies in designated taxable regions of BC. Owners make an annual declaration to the province, due March 31 (the 2026 deadline was March 31, 2026). Rates have been raised in recent years, so check your status and the current rates with the province each year.

What is the Vancouver Empty Homes Tax?

Every owner of a residential property in the City of Vancouver submits an annual property status declaration, even if the home is occupied. The declaration for the 2025 reference year was due February 3, 2026, and unpaid amounts from earlier years are added to the property tax bill.

Key dates

  • Early February: Vancouver Empty Homes Tax declaration
  • March 31: BC Speculation and Vacancy Tax declaration
  • Confirm both dates every year, since they can shift

Is this the same as the Underused Housing Tax?

The federal UHT was repealed for 2025 and later years. Read the UHT repeal guide for what still applies.

How HJ Wu & Company Inc. helps

The Vancouver CPA firm handles this work every day. See tax services or contact the firm to book a consultation.

Official sources

Reviewed October 30, 2026. This is general information, not legal or tax advice. Rules and rates change, so confirm current requirements with the official sources above and speak to a CPA about your situation.

Talk to HJ Wu & Company Inc.

Phone: 604-636-1862
Email: inquiry@hjwucpa.com
512 - 938 Howe Street, Vancouver

Book a consultation

Related services

FAQs

Frequently Asked Questions

Quick answers about HJ Wu & Company Inc. and how the firm can help. See all FAQs

Yes. If you own residential property in Vancouver or elsewhere in BC, HJ Wu & Company Inc. can help work out which filings apply: the City of Vancouver Empty Homes Tax (EHT) and the BC Speculation and Vacancy Tax (SVT) continue every year. The federal Underused Housing Tax (UHT) was repealed for 2025 and later years, but returns and penalties for 2022 to 2024 can still matter. Contact HJ Wu & Company Inc. before a deadline passes.

It starts with an initial consultation, then a needs assessment, and then HJ Wu & Company Inc. builds a plan around your goals. Cost depends on what you need, whether that's a one-time tax return or ongoing bookkeeping and payroll, so the firm quotes after learning about your situation. Call 604-636-1862 or email inquiry@hjwucpa.com to book your consultation.

Subscribe to our News