Hamburg second-home tax: 12% in 2027, 20% in 2028—who pays and filings

What is changing—and when

Hamburg has legislated a first step-up of its second-home tax (Zweitwohnungsteuer) to 12% of the annual net cold rent (Nettokaltmiete) with effect from 1 January 2027. This change was enacted by the “Drittes Gesetz zur Änderung kommunalabgabenrechtlicher Vorschriften” of 4 March 2026 (published 17 March 2026), which amends §6 Hamburgisches Zweitwohnungsteuergesetz (HmbZWStG) to replace “8” with “12.” The law also clarified how the tax base is determined when no contractual rent is paid. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/allgemei/laender/hh/z26_0098.htm))

A second step—to 20% from 1 January 2028—has been announced by the Senate as part of the 2027/2028 draft budget. The Senate’s statement says it will “forcieren” a further increase from 12% to 20% as of 1 January 2028, and the Finance Senator set out the same timeline in the Hamburg Parliament and in regional news coverage. As at 20 September 2026 this second step reflects government policy intent tied to the budget process; a separate amending law will still be required. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/aktuelles/senat-beschliesst-haushaltsentwurf-2027-2028-1190658))

Until 31 December 2026 the rate remains 8% of net cold rent, as confirmed on the city’s service pages. From 1 January 2027 the rate is 12%. Plan for 20% from 1 January 2028, subject to passage of the enabling law. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))'}},{

Who pays: residents, non-residents, tenants and owners

The Hamburg Second Home Tax Act (HmbZWStG) taxes anyone who has a second home in Hamburg in addition to their main home. It is irrelevant whether your main home is inside or outside Hamburg, or in another country. What matters is that the dwelling in Hamburg is kept as an additional residence (“Nebenwohnung”)—either because you are registered there, or you should be. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

Tenants: If the second home is rented, the tenant files the return and pays. Landlords do not file or pay, but must provide information to the tax office on request. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

Owner-occupiers and family/employee use: If you own the flat and use it yourself as a second home—or make it available to relatives or employees without a standard rent—you are the taxpayer. In this case the tax base is a comparable net cold rent determined using the Hamburg rent index (Mietenspiegel). ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

Exemption for married/registered partners with work-driven second homes: Where a person is married or in a registered partnership, not permanently separated, holds the Hamburg second home solely for predominantly professional reasons, and the couple’s joint main home is outside Hamburg, the home is exempt from tax. This rule is applied by Hamburg and has been upheld in case law. Check carefully whether your facts meet all statutory conditions. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

If your situation is complex (split use, partial letting, irregular stays), ask a German Steuerberater to review whether you are the “Inhaber” of a taxable second home under HmbZWStG. We do not provide individual tax advice.

Tax base and worked examples

Base: The tax is a percentage of the annual net cold rent—rent excluding utilities, operating costs and heating. For owner-occupied or no-rent situations, the tax office substitutes a comparable net cold rent using the current Hamburg rent index (Mietenspiegel), applying the mean value for the unit and calculating the floor area under the federal Wohnflächenverordnung. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

Examples for budgeting - Rented second home at €1,200 per month net cold rent (€14,400 per year): 12% in 2027 = €1,728 per year (€144 per month). 20% planned in 2028 = €2,880 per year (€240 per month). - Owner-occupied 55 m² flat with a Mietenspiegel mean of €13.50/m² per month: deemed rent €742.50 per month (€8,910 per year). 12% in 2027 = €1,069.20 per year (~€89.10 per month). 20% planned in 2028 = €1,782.00 per year (~€148.50 per month).

Context: Hamburg states the tax was 8% from its 1993 introduction, and cites Berlin at 20% and Bremen at 12%. The 2027 move to 12% aligns Hamburg with Bremen; the 2028 plan would place Hamburg at Berlin’s level. ([hamburg.de](https://www.hamburg.de/politik-und-verwaltung/behoerden/finanzbehoerde/aktuelles/-ueberpruefung-der-hamburger-kommunalabgaben-1130902))

Required filings, deadlines and payments

File a second-home tax return each year with the Hamburg Tax Office for Transfer Taxes and Real Estate (Finanzamt für Verkehrsteuern und Grundbesitz). - Filing deadline: by 31 May of the current calendar year. If you first register the second home on or after 1 May, file by the last day of the following month. - Documents: completed form (or ELSTER “other message”), and evidence of the net rent. For deregistration, provide proof of termination/handback; for owner-occupied property, proof of letting/transfer/sale. - Payment: one quarter of the annual tax is due on 15 February, 15 May, 15 August and 15 November. SEPA direct debit is available. - Important: changing your residents’ registration alone does not end the tax. You must also notify the tax office when the home ceases to be a second home. These rules are set out on Hamburg’s official service pages (English and German). ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/))

Law mechanics: Where the rate changes mid‑assessment, Hamburg’s law provides that assessments covering periods not yet accrued must be adjusted. This is relevant as the city transitions from 8% (through 2026) to 12% (from 2027) and, if legislated, to 20% (from 2028). ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/allgemei/laender/hh/z26_0098.htm))

Risks, enforcement and practical tips for non-resident owners

- Do not assume non-residency protects you. The tax is an expenditure tax on keeping a second home in Hamburg. It applies whether your main home is in Germany or abroad. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/)) - The finance office can ask landlords for information. Expect checks against residents’ registration data; file and de‑register proactively to avoid back‑assessments. ([hamburg.com](https://www.hamburg.com/publicservice/info/111142062/)) - Late filing and non‑payment can trigger surcharges and assessments under HmbZWStG (including a specific provision on late‑filing surcharges). Budget for the 2027 increase now and plan cash flow for a possible 20% rate from 2028. ([lexaris.de](https://www.lexaris.de/library/tableofcontents/1335724)) - If you keep a Hamburg pied‑à‑terre for work while your spouse/partner and joint main home are elsewhere, check the married/registered‑partner exemption carefully. Case law interprets the conditions strictly. Get written advice if in doubt. ([bundesfinanzhof.de](https://www.bundesfinanzhof.de/de/entscheidung/entscheidungen-online/detail/STRE202010236/?utm_source=openai))

Practical budgeting: if you self‑use a second home you own, ask your property manager or advisor to calculate the deemed rent using the Mietenspiegel mean for your building’s type, age and location. Use that figure to compute 12% for 2027 and, if enacted, 20% for 2028. Keep proof of any change in use and notify the tax office immediately to stop the tax when the second‑home status ends.