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Empty homes and vacancy tax calculator BC

Empty Homes Tax Calculator

Vancouver Empty Homes Tax and B.C. Speculation and Vacancy Tax are different taxes. A Vancouver owner can owe both. Burnaby has SVT only. The result is free — no contact wall.

By Alex Lam

Use the calculatorReal estate overview

Free estimate

Estimate Vancouver EHT and B.C. SVT

Type the assessed value from your July 1 assessment or tax notice. This page does not scrape BC Assessment and does not prefill a typical value. The result appears below — no contact details required.

Owner class

This changes the SVT rate only. EHT ignores citizenship. Satellite family is a selection you make — this page is not an income engine.

How used that year

Principal residence or rented 6+ months (EHT: 30-day chunks) → $0 estimate, not a determination. Other exemption is also $0 here and is not a finding that an exemption applies.

Enter an assessed value to see Vancouver EHT, B.C. SVT, and the combined estimate. No email or phone is required to view the result.

Additional property transfer tax is a purchase tax on the BC property transfer tax calculator, not this page.

EHT, SVT, and ATT are three different taxes.

Vancouver Empty Homes Tax (Vacancy Tax By-law No. 11674) is a City of Vancouver tax on vacant class 1 residential parcels. B.C. Speculation and Vacancy Tax is a provincial tax on an owner’s interest in residential property in specified areas, including Vancouver and Burnaby.

EHT ≠ SVT ≠ ATT. Additional property transfer tax (the 20% PTT additional tax) is a purchase tax on the BC property transfer tax calculator. Satellite families are an SVT owner class, not ATT and not EHT. EHT ignores citizenship.

Vancouver can owe both. Burnaby has SVT only.

A Vancouver owner can owe EHT on the parcel and SVT on their ownership share in the same year if the home is vacant or underused. Burnaby has no Empty Homes Tax — only SVT, if the property is in that specified area and assessed above $150,000.

EHT is 3% of the parcel’s taxable assessed value for 2021 and later. It is not multiplied by ownership percent. A motion to raise EHT to 5% is not in the by-law and is not used here.

How to use this calculator.

Choose the calendar year of use, the municipality, and how the home was used. Type the assessed value from your July 1 assessment or tax notice. Ownership % changes SVT only. Occupancy as a principal residence or rented 6+ months (EHT: 30-day chunks) shows $0 for both taxes — an estimate, not a determination.

We do not file declarations. File on the official City of Vancouver declaration and provincial SVT declaration pages. This page does not scrape BC Assessment, encode the SVT $2,000 / $4,000 credit, calculate federal Underused Housing Tax, or run an exemption wizard.

Rates used in this estimate.

SVT = tax rate × (owner’s interest × assessed value). EHT = 3% × assessed value on the Vancouver parcel. The $150,000 floor is SVT only.

Empty Homes Tax and Speculation and Vacancy Tax rates
RateApplies to
Vancouver EHT 3%2021 and later vacancy reference periods — 3% of the parcel’s taxable assessed value. Not × ownership %.
SVT Canadian / PR2019–2025: 0.5%. 2026 and 2027: 1%. Not an untaxed worldwide earner.
SVT foreign / satellite2019–2025: 2%. 2026: 3%. 2027: 4%.
SVT $150,000 floorAssessed value ≤ $150,000 is not residential property for SVT. This floor does not apply to EHT.

Empty homes and vacancy tax questions.

Are Empty Homes Tax and Speculation and Vacancy Tax the same thing?

No. Vancouver Empty Homes Tax (EHT) and B.C. Speculation and Vacancy Tax (SVT) are different taxes. A Vancouver owner can owe both. Burnaby has SVT only. Additional property transfer tax (ATT, the 20% PTT additional tax) is a purchase tax on the PTT page — not EHT and not SVT. Satellite families are an SVT owner class, not ATT and not EHT.

Can a Vancouver owner owe both taxes?

Yes. City of Vancouver Empty Homes Tax applies to class 1 residential parcels in Vancouver. B.C. Speculation and Vacancy Tax also applies in Vancouver because the city is a specified area. Burnaby has SVT only — there is no Burnaby EHT.

Does a principal residence or a 6-month rental zero the estimate?

This calculator shows $0 for principal residence (≥ 6 months), rented ≥ 6 months, or another exemption you select. That is an estimate, not a determination. EHT occupancy is often counted in 30-day chunks. We do not file declarations.

Do you file the City or Province declaration?

No. We do not file declarations. Use the official City of Vancouver Empty Homes Tax declaration page and the Province’s speculation and vacancy tax declaration page.

Is satellite family an income test on this page?

No. Satellite family / untaxed worldwide earner is a selection you make. It changes the SVT rate only. This page is not an income engine. EHT ignores citizenship.

Do you calculate the federal Underused Housing Tax or the SVT credit?

No. Federal Underused Housing Tax is not calculated. The SVT $2,000 / $4,000 tax credit is out of scope and is not encoded. A political motion to raise Vancouver EHT to 5% is not in the by-law — this page uses 3% for 2021 and later.

Disclaimer

This is an estimate only, not legal or tax advice and not a determination of exemptions. Vacancy Tax By-law No. 11674 and the Speculation and Vacancy Tax Act prevail. We do not file City or Province declarations. Federal Underused Housing Tax is not calculated. The SVT tax credit is not encoded.

Confirm current rules on the official City and Province pages and with your lawyer or accountant. Real estate services are provided by Alex Lam Personal Real Estate Corporation through Coldwell Banker Prestige Realty.

Holding in Vancouver or Burnaby

Use the estimate, then decide how the home is used.

Occupancy, a rental, or a sale can change what you owe. The calculator result above does not require this step and is not a filed declaration.

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Also see the BC property transfer tax calculator, real estate overview, and Burnaby real estate guide.