Taxable areas for the speculation and vacancy tax

Only those owning property classed as residential and located in a designated taxable area in B.C. must complete a declaration for the speculation and vacancy tax.

On this page

• New for 2024 - Speculation and vacancy tax expansion
• Speculation and vacancy tax location map
• List of taxable areas
• Excluded areas

New for 2024 - Speculation and vacancy tax expansion

The speculation and vacancy tax has helped return vacant housing back into the market to be used as homes in core urban centres that, at the time of implementation, were experiencing near-zero vacancy rates and housing prices that were disproportionately high compared to local incomes.

To bring the benefits of the speculation and vacancy tax to more areas of B.C., including moderating speculation, ensuring homes are used by people and revenue that supports affordable housing, the tax is expanded.

Speculation and vacancy tax location map

Use our interactive location map to find out if your property is in a designated taxable area. 

Note: This map is for your convenience only. Refer to the legislation for details. 

You can also use the Local Government Boundaries map to find out if your property lies within the boundaries of a specific municipality. 

Find out when to expect your declaration letter. 

Learn about excluded areas and other exclusions from the tax when your property is in a taxable area. 

List of taxable areas

• City of Abbotsford
• City of Chilliwack
• City of Duncan
• City of Kelowna
• City of Nanaimo
• City of West Kelowna
• District of Lantzville
• District of Mission
• District of North Cowichan
• District of Squamish
• Town of Ladysmith
• Town of Lake Cowichan
• Village of Lions Bay

Capital Regional District

• City of Colwood
• City of Langford
• City of Victoria 
• District of Central Saanich
• District of Highlands
• District of Metchosin
• District of North Saanich
• District of Oak Bay
• District of Saanich
• District of Sooke
• Town of Sidney
• Town of View Royal
• Township of Esquimalt

Metro Vancouver Regional District 

• City of Burnaby
• City of Coquitlam
• City of Delta
• City of Langley
• City of Maple Ridge
• City of New Westminster
• City of North Vancouver
• City of Pitt Meadows
• City of Port Coquitlam
• City of Port Moody
• City of Richmond
• City of Surrey
• City of Vancouver
• City of White Rock
• District of North Vancouver
• District of West Vancouver
• Township of Langley
• UBC lands
• University Endowment Lands
• Village of Anmore
• Village of Belcarra

Excluded areas

Reserve lands, treaty lands and lands of self-governing Indigenous Nations are not part of the taxable areas.

Islands that are accessible only by air or water are not part of the taxable areas, except for Vancouver Island.