| Measure | Province of BC, read 7 October 2026 |
|---|---|
| Taxable areas | The City of Langley and the Township of Langley, both in the Metro Vancouver Regional District |
| Rate for 2026 | 1% of assessed value for Canadian citizens and permanent residents who are not untaxed worldwide earners; 3% for foreign owners and untaxed worldwide earners |
| Rate from 2027 | 1% and 4% |
| Rates for 2019 to 2025 | 0.5% and 2% |
| Credit for BC residents | Up to $4,000 from the 2026 tax year ($2,000 before), by ownership share, applied automatically after you declare |
| Declaration | Every owner on title, every year, by 31 March, for how the home was used the year before |
| Payment | The following July: tax for 2025 was due on 2 July 2026 |
The tax applies to residential property in the taxable areas, which include both the City and the Township of Langley. It is based on ownership on 31 December and on how the home was used during the calendar year, and each owner is taxed on their share of the assessed value. A principal residence can be exempt for an owner who is a Canadian citizen or permanent resident, a BC resident for income tax purposes and not an untaxed worldwide earner. Other exemptions include a home occupied by a tenant for at least six months of the calendar year, where the Province’s tenancy requirements are met, the year a home was bought (where transfer tax was paid or one of several transfer tax exemptions applied) or inherited, separation or divorce, the recent death of an owner, and a home made uninhabitable for 60 consecutive days by a disaster or hazard.
For 2026 the rate is 1% of assessed value for a Canadian citizen or permanent resident who is not an untaxed worldwide earner, and 3% for a foreign owner or untaxed worldwide earner; from 2027 the higher rate is 4%. A qualifying BC resident gets a non-refundable credit of up to $4,000, so a sole owner of a home assessed at $400,000 or less pays nothing at 1%. On a home assessed at $1,000,000 and empty all of 2026, the 1% rate is $10,000, or $6,000 after the full credit; the 3% rate is $30,000.
Every owner on title declares separately, spouses included, every year by 31 March, for how the home was used the year before; exemptions are claimed in the declaration. Declaration letters should arrive by late February. Tax for a year is due the following July: tax for 2025 was due on 2 July 2026.
| Tax year | Canadian citizens and permanent residents who are not untaxed worldwide earners | Foreign owners and untaxed worldwide earners |
|---|---|---|
| 2018 | 0.5% | 0.5% |
| 2019 to 2025 | 0.5% | 2% |
| 2026 | 1% | 3% |
| From 2027 | 1% | 4% |
The 2026 rates apply to tax based on how a home was used during 2026, declared in 2027; they do not apply to tax for 2025 or earlier years.
| Assessed value | 2026 at 1% | At 1%, after the $4,000 BC resident credit | 2026 at 3% | From 2027 at 4% |
|---|---|---|---|---|
| $400,000 | $4,000 | $0 | $12,000 | $16,000 |
| $500,000 | $5,000 | $1,000 | $15,000 | $20,000 |
| $800,000 | $8,000 | $4,000 | $24,000 | $32,000 |
| $1,000,000 | $10,000 | $6,000 | $30,000 | $40,000 |
| $1,500,000 | $15,000 | $11,000 | $45,000 | $60,000 |
The credit is non-refundable, so it can bring the tax to zero but not below, and it cannot be carried forward or moved to a spouse. It goes to a BC resident for income tax purposes on 31 December who is a Canadian citizen, permanent resident or confirmed BC Provincial Nominee and not an untaxed worldwide earner, by ownership share: an owner of 25% gets up to $1,000. Owners who do not qualify, and properties held by a corporation or trust, may be eligible for the credit for other owners; the 3% and 4% columns are before any such credit.
The Province lists exemptions for individuals including: principal residence and related exemptions, for a citizen or permanent resident who is a BC resident for income tax purposes and not an untaxed worldwide earner; a home occupied by a tenant, or a non-arm’s length tenant, for at least six months of the calendar year, where the tenancy requirements are met; a home made uninhabitable for 60 consecutive days in the year by a disaster or hazard beyond the owner’s control; a secondary residence close to a medical treatment facility; the year a property was bought, where transfer tax was paid or one of several transfer tax exemptions applied, and the year it was inherited; separation or divorce; bankruptcy; and the recent death of an owner. Where several people own a home, each claims their own exemption, and different exemptions can apply to different owners.
Each person on title declares separately, every year by 31 March, for how the home was used the year before; in 2026, owners declared for 2025. Letters should arrive by late February. You have up to three years to submit or correct a declaration for a tax year, and the administrator has discretion to accept late declarations for up to six years. Tax for a calendar year is due the following July; tax for 2025 was due on 2 July 2026.
Yes. The City of Langley and the Township of Langley are both listed taxable areas, in the Metro Vancouver Regional District.
Yes. Every owner on title of a residential property in a taxable area declares every year by 31 March for the year before; a principal residence is claimed as an exemption in the declaration.
1% of assessed value for Canadian citizens and permanent residents who are not untaxed worldwide earners, and 3% for foreign owners and untaxed worldwide earners. From 2027 the higher rate is 4%.
A non-refundable credit of up to $4,000 from the 2026 tax year, by ownership share, for a BC resident who is a Canadian citizen, permanent resident or confirmed BC Provincial Nominee and not an untaxed worldwide earner. It is applied automatically after you declare.
It can be, if a tenant occupies it for at least six months of the calendar year and the Province’s tenancy requirements are met.
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