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Empty Homes Tax

Every owner of residential property will have to make a property status declaration for the 2017 calendar year.
Homes that are deemed empty will be subject to a tax of 1% of the property’s assessed taxable value.
Property status declarations cannot be made until December 2017.

The Empty Homes Tax, also known as the Vacancy Tax, will be applied annually, with the first tax year beginning on January 1, 2017. 

Most homes will not be subject to the tax, as it does not apply to principal residences or homes rented on a long-term basis.

Net revenues from the Empty Homes Tax will be reinvested into affordable housing initiatives. 

See if the tax applies to you

Will your home be taxed

Determine if your property will be subject to the Empty Homes Tax (Vacancy Tax). View exemptions and possible scenarios that may apply to you.

Enforcement and penalties

Learn how the Empty Homes Tax (Vacancy Tax) will be enforced, how to avoid penalties, and what evidence will be required if you are audited.

Why an Empty Homes Tax

Find out more about the Empty Homes Tax (Vacancy Tax), including why the tax was introduced, reference documents, and more.


  1. Jan 1, 2017 Start of 2017 tax year
  2. July 1, 2017 Tenancy deadline for
    non-principal residences
  3. Dec 31, 2017End of tax year
  4. Feb 2, 2018Declaration deadline
    for 2017 tax year


Will your home be taxedEnforcement and penaltiesWhy an Empty Homes TaxFrequently asked questionsQuestions?