Zweitwohnungssteuer: Berlin's second home tax, who pays and which exemptions apply

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The Zweitwohnungssteuer (second home tax) is a local tax on a home you use as a secondary residence alongside your main residence. In Berlin, it has been 20 percent of the annual net cold rent since 1 January 2025, up from 15 percent before. You owe it if you are registered in Berlin with a secondary residence, whether you rent or own. If you are looking for a home in Berlin, you can join waitlists on Waitly to hear about new offers early.

Last updated: 13 October 2026.

In short

If you have a secondary residence in Berlin, you pay 20 percent of the net cold rent each year as second home tax, and that includes students. Only a few groups are exempt, such as married people who live in Berlin for work while the shared main home is outside Berlin. The tax return is due by 31 May. If Berlin is really where you live, register the apartment as your main residence.

Who has to pay the second home tax in Berlin?

You have to pay if you use a home in Berlin as a secondary residence under the Federal Registration Act for your personal living needs. It does not matter whether you rent, own or otherwise have the right to use it, or where your main residence is. Even a holiday flat you rarely use is taxable.

According to the Berlin service portal, the tax applies even if your main residence is also in Berlin. No tax is due if you let the home to others and do not use it yourself.

You cannot freely choose which home is your main residence. Under section 21 of the Federal Registration Act, the main residence is the one you mainly use. For married people and registered partners who are not permanently separated, it is the home the family mainly uses.

How much is the second home tax in Berlin?

Berlin's second home tax is 20 percent of the net cold rent for tax periods from 2025 onwards. Net cold rent is the basic rent without operating costs, heating costs and surcharges, for example for furniture. Until the end of 2024, the rate was 15 percent.

A worked example: with a net cold rent of 600 euros a month, you pay 7,200 euros a year. The second home tax is then 1,440 euros a year, or 120 euros a month. If you rent a furnished apartment in Berlin, the furniture surcharge is not included.

For owner-occupied homes and homes provided rent-free, the tax office uses a value from the current Berlin rent index. In a shared flat, common areas are split equally between the residents and added to your own room.

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Do students have to pay the second home tax?

Yes. Students are not exempt from the second home tax in Berlin. If you have a home in Berlin and are registered with your main residence elsewhere, you pay the tax, even if that main residence is your old room at your parents' home. The Federal Fiscal Court confirmed this for Berlin in 2010 (II R 5/08).

Many students do, however, mainly live in Berlin. In that case, the Berlin apartment is the main residence under registration law anyway, and no second home tax is due in Berlin. For search tips, see our guide to finding a student apartment in Berlin.

Which exemptions apply?

The Berlin Second Home Tax Act has only a few exemptions. According to the Senate Department for Finance FAQ, these are exempt:

• Homes in care homes and facilities for people in need of care or with disabilities

• Homes provided for therapeutic or social-pedagogical reasons

• Youth welfare homes used for educational purposes

• Garden sheds under the Federal Allotment Garden Act

• Rooms in women's shelters and in prisons

• Homes of married people or registered partners who are not permanently separated, if they keep the Berlin home for work and the shared main home is outside Berlin

Other personal reasons such as work, training or studies are not enough on their own. Unmarried couples are therefore not covered by the exemption for commuters.

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Deadlines: tax return and payment

You must file the second home tax return by 31 May of the year the tax is assessed for. If your tax liability starts after 1 May, the deadline is the end of the month after you move in.

The Mitte/Tiergarten tax office handles the tax for all of Berlin. You will usually receive the form by post about a month after registering a secondary residence. If no letter arrives, you still have to file. The payment date is shown on your tax assessment.

Registering, changing and deregistering correctly

The second home tax follows your registration. Register every new home within 14 days of moving in and, if you have several homes, state which is your main residence. Our guides to registering in Berlin online and booking a Bürgeramt appointment explain how.

If the home you mainly use changes, you must tell the registration office about the new main residence within two weeks. Then check whether the town of your previous main residence charges its own second home tax.

If you give up your Berlin secondary residence, deregister it within 14 days of moving out. Deregistering a home is free and can also be done in writing by post. Read what happens if you miss a deadline in our article on Anmeldung deadlines and fines.

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Frequently Asked Questions

Can I avoid the tax by only registering a main residence?

Only if the Berlin home really is the one you mainly use. Registering a main residence you do not mainly use is incorrect under registration law. If you have only one home in Germany, there is no secondary residence and therefore no second home tax.

Does the tax apply to a furnished room I rent for a few months?

Yes, if you are registered there with a secondary residence, or should be, and the home is available to you. The tax is still based on the net cold rent without the furniture surcharge. New to the city? Our guide to renting in Berlin as an expat shows the order of the first steps.

Find an apartment in Berlin

If Berlin is becoming the centre of your life, look for a home you can register as your main residence. With Waitly in Berlin you can join waitlists and newsletters and hear when new apartments become available. Signing up improves your chances, but it does not guarantee an apartment.