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BC Home Flipping Tax

Also known as: Flipping tax · BC flipping tax · Anti-flipping tax

A BC tax on the profit when you sell a home you have owned less than 730 days. The rate is 20% inside the first 365 days, then falls on a straight line to zero across days 366 to 729. It has applied since January 1, 2025 and sits on top of federal tax.

The BC Home Flipping Tax took effect January 1, 2025. It imposes a 20% additional tax on profit from the sale of residential property held less than 365 days; the rate phases linearly to 0% between days 366 and 729; no flipping tax applies after 730 days. Owner-occupiers can deduct up to $20,000 if the property was held for at least 365 days as a principal residence.

The flipping tax is in ADDITION to standard capital gains tax and the federal anti-flipping rule (which deems sales within 365 days as 100%-included business income). Filing is required within 90 days of sale. Properties acquired before January 1, 2025 remain subject to the tax if disposed within 730 days. Several life-event exemptions apply (death, marriage breakdown, work relocation, serious illness, etc.) that mirror the federal anti-flipping rule's exception list.

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Federal Anti-Flipping Rule — A federal rule that treats the profit on a home sold within 365 days as fully taxable business income rather than a capital gain.
Capital Gains Inclusion Rate — Half of a capital gain is included in taxable income federally, and that has not changed.
Capital Gains × Principal Residence Exemption (PRE) — How the federal principal residence exemption meets the 50% capital gains inclusion rate when you sell a BC property.
Presale Condo Assignment Tax Treatment — What you owe when you sell a presale contract before the building completes.

@misc{bronsonjob-bc_flipping_tax,
  author       = {Job, Bronson},
  title        = {{BC Home Flipping Tax}},
  howpublished = {BC Real Estate Codex},
  year         = {2025},
  url          = {https://www.bronsonjob.com/codex#bc.flipping_tax},
  urldate      = {2026-11-05},
  note         = {Fact ID: bc.flipping_tax, version 1.}
}

APA — Press, journalism

Job, B. (2025). BC Home Flipping Tax. *BC Real Estate Codex*. Retrieved 2026-11-05, from https://www.bronsonjob.com/codex#bc.flipping_tax

Plain link — Slack, email, Twitter

BC Home Flipping Tax — Bronson Job PREC, BC Real Estate Codex (2026-11-05). https://www.bronsonjob.com/codex#bc.flipping_tax

Fact id: bc.flipping_tax · v1 · machine-readable: /api/v1/facts/by-id/bc.flipping_tax.json

License: This definition is licensed under CC BY 4.0. Cite as: "BC Home Flipping Tax", BC Real Estate Glossary by Bronson Job, https://www.bronsonjob.com/glossary/bc-home-flipping-tax.

Bronson Job PREC, REALTOR® at Momentum Realty Inc.. GVR Member #6015742 · FVREB Member #FJOBBR

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