Taxable Regions for the Speculation and Vacancy Tax

The speculation and vacancy tax may apply to you if you own residential property located in a designated taxable region in B.C.

Following are the designated taxable regions, including maps for each region. The maps are for your convenience only. Please refer to the legislation for details.

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

Islands that are accessible only by air or water are not part of the taxable regions.

Some residential properties are excluded from the speculation and vacancy tax even though they are located within a taxable region. These include residential properties owned by:

  • an Indigenous Nation
  • municipalities, regional districts, governments and other public bodies
  • registered charities
  • housing co-ops
  • certain not-for-profit organizations

You can also refer to the legislation for a list of exclusions.

If your residential property is excluded for one of these reasons, you may not need to complete a declaration.