Taxable Regions for Speculation and Vacancy Tax

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

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 only need to complete a declaration if you have received a declaration letter.

The speculation and vacancy tax has received Royal assent in the Legislature. This information is not a replacement for the law.