BC Foreign Buyer Tax 2025 — 20% Additional Property Transfer Tax

20%

Additional Property Transfer Tax on top of standard PTT rates
for foreign nationals purchasing residential property in BC

BC's Additional Property Transfer Tax (APTT), commonly called the "Foreign Buyer Tax," was introduced in 2016 at 15% and increased to 20% in 2018. It applies to foreign nationals (non-Canadian citizens and non-permanent residents) purchasing residential real estate in designated BC regions. The tax is paid at the time of property transfer, in addition to the standard PTT.

Who Pays the Foreign Buyer Tax?

Buyer Type	APTT Rate
Foreign national (non-Canadian citizen, non-PR)	20%
Canadian citizen or permanent resident	$0
Foreign corporation (any share of foreign control)	20%
Trustee of trust with foreign beneficiary	20%
Canadian PR who becomes citizen post-purchase	May apply for refund

APTT Calculator

Foreign Buyer Tax Estimator

Calculate the total PTT + 20% APTT for a foreign buyer

Designated Taxable Regions

The 20% APTT applies in these areas:

Metro Vancouver Regional District
Fraser Valley Regional District
Capital Regional District (Victoria area)
Nanaimo Regional District
Central Okanagan Regional District (Kelowna, West Kelowna)

Properties outside these regions are not subject to APTT, but most BC urban areas are covered.

Exemptions

Canadian Citizens & Permanent Residents: Fully exempt regardless of country of origin or residence.

Confirmed Nomination: Foreign nationals who have received a BC Provincial Nominee Certificate are exempt.

Diplomatic Exemptions: Foreign representatives with diplomatic status may be exempt.

Spouse of Canadian Citizen/PR: A foreign national purchasing jointly with a Canadian citizen or PR may qualify for a partial exemption proportional to the Canadian share of ownership.

Work Permit Holders (limited): Work permit holders who have worked full-time in BC for at least one year and have filed a Canadian income tax return may qualify for a refund after the fact, not upfront exemption.

Impact on Vancouver Real Estate

Studies on APTT's effectiveness at reducing prices are mixed. Short-term, the tax cooled foreign buying activity in Metro Vancouver immediately after introduction in 2016. However, prices resumed appreciation within 12–18 months as domestic demand remained strong.

For a $1.5M Metro Vancouver condo, the 20% APTT adds $300,000 in taxes alone — on top of approximately $26,000 in standard PTT. The combined tax burden effectively prices most foreign buyers out of all but the luxury segment.

Misrepresentation penalties: Falsely declaring Canadian citizenship or PR status to avoid APTT is a serious offence under the Property Transfer Tax Act. Penalties include repayment of the full tax plus a fine of up to $200,000 (individuals) or $2,000,000 (corporations), plus interest.

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