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Second‑home tax comparison 2026: Berlin, Munich, Hamburg, Potsdam, Stuttgart
How five major German cities calculate second‑home tax in 2026, who is liable and how to declare. Contains the municipal rates and primary-source links for Munich, Hamburg and Potsdam; notes where the city statute was not located within the search budget.
Quick summary — what these taxes are and the common base
Most German municipalities that levy a Zweitwohnungssteuer (second‑home tax) calculate it as a percentage applied to the annual cold rent (Jahresnettokaltmiete) or an imputed equivalent. The taxpayer is normally the holder of the Zweitwohnung — the person who occupies or would occupy that flat as a secondary residence (tenant or owner who uses the apartment themselves). Local rules set the rate, the exact definition of "Zweitwohnung" and whether certain professional or family situations are exempt. Municipal pages explain the procedures to declare or to ask for exemptions; always use the city finance office forms listed below for filings.
Munich — calculation, who files and key points
Munich applies the tax to the Jahresnettokaltmiete. Since 1 January 2022 the statutory rate in the Munich Zweitwohnungsteuersatzung is 18 % of the annual cold rent; the tax is assessed pro rata when created or ended during the year. The Munich service page and the city’s Zweitwohnungsteuer declaration form explain that an acquisition or loss of a Zweitwohnung must be notified within one month; registration or deregistration under the Bavarian registration rules counts as notification for tax purposes. The city also publishes the tax‑declaration form and guidance on required proof (rental contract or similar). For low income there is a specific application for exemption or relief as described on the Munich pages.
Hamburg — rate, exemptions and declaration
Hamburg’s finance pages (Finanzamt für Verkehrsteuern und Grundbesitz) state that the Zweitwohnungsteuer is calculated as a percentage of the Nettokaltmiete. The published guidance currently sets the rate at 8 % of the (net) cold rent. If you are registered in Hamburg with a Nebenwohnung — or should be registered — you must submit a Zweitwohnungsteuer declaration. In tenant cases the tenant files the declaration; landlords are not required to file but must give information if requested. Hamburg also lists the documents required for an Abmeldung (proof of end of tenancy, registration change, etc.) and specifics on professional exemptions.
Potsdam — recent change and what it means
Potsdam’s Zweitwohnungssteuersatzung was amended by a decision of the Stadtverordnetenversammlung on 3 December 2025 (published in the city’s Amtsblatt January 2026). The city’s service pages and the consolidated wording show that Potsdam now charges 25 % of the Nettokaltmiete as Zweitwohnungssteuer; the rule is applied by tax assessment and requires a declaration. Potsdam’s administration explains the notification duty (Anzeigepflicht) — new or ended secondary residences must be reported — and the assessment follows administrative procedure with the possibility to appeal the Bescheid.
Berlin and Stuttgart — what I could verify (and what I could not)
I searched municipal primary sources within the three‑search budget. I located the official, current municipal pages or consolidated statutes for Munich, Hamburg and Potsdam (cited below). I did not find an authoritative Berlin municipal statute page or a Stuttgart Zweitwohnungsteuersatzung that states the current numeric rate within the allowed three searches. Both Berlin and Stuttgart do levy or can levy Zweitwohnungssteuer under municipal law in many cases, but the exact current percentage and recent amendments must be checked on the respective city finance office pages. If the numeric rate for either city is material to your decision, contact the city treasury / Finanzamt or the official city statutes page (Stadtrecht/Ortssatzungen) for a confirmed figure before you proceed — do not rely on secondary summaries.
Practical checklist for buyers and expatriates
1) Determine whether the apartment will be a Haupt- or Nebenwohnung and verify the local definition used by the city. 2) Use the city’s Zweitwohnungsteuer form (Munich: city service page and PDF; Hamburg: Finanzamt page; Potsdam: service portal) to declare or to apply for relief. 3) Keep the rental contract, proof of move‑out, or Meldebescheinigung ready – municipal pages list these as required attachments. 4) If you expect to be taxed for multiple years or you are a non‑resident owner, ask a German tax advisor (Steuerberater) before closing. Municipal practice and judicial decisions on liability can be technical and fact‑sensitive.
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
