Non-resident taxes · BC · 2026

BC Foreign Buyer & Speculation Tax — What Non-Residents Pay in 2026

BC imposes three overlapping rules on non-resident residential buyers: the federal Prohibition on the Purchase of Residential Property by Non-Canadians Act (in force until January 1, 2027), the provincial Additional Property Transfer Tax of 20% on foreign-national purchases, and the annual Speculation and Vacancy Tax (SVT) of up to 2% on homes left empty by non-residents. This page walks through exactly who each rule catches and what they cost.

Craig works regularly with returning-Canadian buyers, permanent-resident purchasers, and corporate relocations — the three groups most often caught off-guard by these rules. Every number below is drawn from the BC Ministry of Finance (July 2024 rate changes included) and the federal Finance Canada extension announcement from March 2024.

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The definition

Short answer: the three stacked rules

As of April 2026, three rules apply in sequence. First, the federal Prohibition Act makes it illegal for a non-Canadian to purchase residential property in BC until January 1, 2027 — with specific exemptions for permanent residents, diplomats, refugees, and certain temporary residents. Second, if a foreign national does qualify to buy, BC adds a 20% Additional Property Transfer Tax on the fair market value. Third, the Speculation and Vacancy Tax charges non-residents and satellite families up to 2% of assessed value each year the home is not occupied by an eligible Canadian resident.

Official sources

Where the rules live.

Every figure on this page is drawn from primary BC and federal sources listed below. For a live, government-maintained version of each rule, click through — the internet can drift, the official source is always authoritative.

By the numbers

Stacked tax math on a $1.2M Coquitlam home purchased by a foreign national (when allowed)

Line itemRateAmountNotes
Standard PTT (1%/2%/3%)Tiered$23,000Same as any buyer
Additional foreign-buyer PTT20% of fair market value$240,000On top of standard PTT
Annual SVT (if unoccupied)2%/year of assessed value$24,000/yrPayable every year of vacancy
Total first-year foreign premium$264,000+Plus ongoing $24K/yr
Step by step

How to determine your status before making an offer

  1. 1
    Confirm your immigration status as of the offer date. Canadian citizens and permanent residents are fully exempt from the Prohibition Act and the 20% Additional PTT.
  2. 2
    If you hold a work permit, study permit, or Protected Person status, check the specific Prohibition Act exemption criteria — work-permit holders who have filed BC income tax for three of the prior four years typically qualify.
  3. 3
    If you are the foreign spouse of a Canadian, the Prohibition Act allows joint purchase with your Canadian spouse — but the Additional PTT still applies on your proportional share.
  4. 4
    Run the Speculation and Vacancy Tax declaration annually — every homeowner in Coquitlam and the rest of the SVT area receives a declaration letter each January. Even exempt residents must file.
  5. 5
    Engage a BC real estate lawyer who handles non-resident files before writing any offer. CRA Section 116 withholding (25%–50% of the sale price held in trust on sale) applies to non-residents selling a BC home, and affidavits must be prepared in advance.
Craig Johnston, REALTOR® — The Macnabs, Coquitlam
Craig's take
The foreign-buyer rules are not there to catch legitimate relocations — they are there to catch non-resident investment buying. If you are moving to Coquitlam for a job, studying at SFU or Douglas, or rejoining family in the Tri-Cities, there are almost always clean, legal paths. But it takes a real estate lawyer and a realtor who understand the rules before the offer is signed, not after.

— Craig Johnston, REALTOR® · Macdonald Realty · Tri-Cities resident 44+ years

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Frequently asked

Everything buyers and sellers ask Craig about this.

Who is a 'non-Canadian' under the federal Prohibition Act?

A non-Canadian is anyone who is not a Canadian citizen, not a permanent resident, not a Registered Indian under the Indian Act, and who does not qualify for one of the specific exemptions (work permit + income tax filing, student + 244 days residency, refugee/protected person, diplomat).

When does the Prohibition Act expire?

The original Act was set to expire January 1, 2025. In February 2024 the federal government extended it by two years to January 1, 2027. Further extensions are possible but not announced as of April 2026.

What is BC's Additional Property Transfer Tax?

A 20% tax on the fair market value of the interest acquired by a foreign national, foreign corporation, or taxable trustee — on residential property within the Greater Vancouver, Capital, Fraser Valley, Nanaimo, and Central Okanagan regional districts. It is paid on closing, on top of the standard PTT.

Can a foreign national buyer get the 20% Additional PTT refunded?

Yes, if they become a permanent resident or Canadian citizen within one year of the purchase date and lived in the home as their principal residence during that year. The refund application must be filed within 18 months of the purchase.

What is the Speculation and Vacancy Tax?

SVT is an annual tax on residential property owners in designated BC areas (including all of Coquitlam). Canadian citizens and PRs pay 0.5% of assessed value if the home is left vacant more than six months a year. Foreign owners and satellite families pay 2%. Residents who occupy the home, rent it out at least six months, or meet other exemptions pay $0.

Do I have to declare SVT even if I'm fully exempt?

Yes. The declaration is mandatory for every owner on title in the SVT area, every year. Missing the deadline (typically March 31) results in the full tax being charged automatically until the declaration is filed.

Does the foreign buyer ban apply to recreational property?

The Prohibition Act applies only to residential property in a Census Metropolitan Area or Census Agglomeration — so remote cottage and recreational areas outside those zones are exempt. Most of Coquitlam falls inside the Vancouver CMA and is caught by the ban.

Can a foreign corporation buy BC real estate?

Under the Prohibition Act, a corporation is 'non-Canadian' if it is controlled by a non-Canadian (3% threshold for public, 51% for private). Non-Canadian corporations are barred from purchase until January 1, 2027, same as individuals.

Is there a separate tax for vacant homes in the City of Vancouver?

Yes — Vancouver's Empty Homes Tax is 3% of assessed value and is separate from the provincial SVT. However, the City of Vancouver tax does not apply in Coquitlam. Coquitlam owners only pay the provincial SVT.

Do I pay these taxes on a presale assignment?

Yes. The Additional PTT applies to any foreign-national purchase, whether the home is brand-new, assignment, or resale. The Prohibition Act likewise applies regardless of how the purchase is structured.

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Craig Johnston, REALTOR® — The Macnabs
Your REALTOR®

Craig Johnston · The Macnabs

BCFSA-licensed REALTOR® (V99960). 44+ years Tri-Cities. Top 2% Nationwide Team. Specialist in Coquitlam, Port Moody, and Port Coquitlam transactions across resale, new construction, and strata. The same rules above apply on every single deal — the difference is having someone who's done them hundreds of times in your corner.

Strategy Call Call 604-202-6092
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