Berlin Second Home Tax Ledger

The flat, and how much of it is yours

If you rent the whole flat alone, put the full floor area as your own rooms and 0 shared. In a WG the law splits the kitchen, bathroom and hall equally between everyone who uses them and adds your own room on top.

Net cold rent of the whole flat, euros a month Kaltmiete without heating and service charges.

Floor area of the whole flat, square metres

Rooms only you use, square metres

Shared rooms, square metres Kitchen, bathroom, hall, shared living room.

People sharing those rooms, you included

I am married or in a registered partnership, not separated, I keep this Berlin flat for work, and our shared family home is outside Berlin and registered as my main residence.

When it became your second address

The tax follows your registration, not your lease. It starts on the first day of the month after the flat became your Nebenwohnung, or that same day if it was the first. It stops at the end of the month before the change if you re-register it as your main residence or move out.

Registered here as second residence on

Switch to main residence or move out on (optional) Leave empty to count to the end of 2028.

What the Finanzamt will add up

Running total of the tax, month by month. Each yellow marker is a 15 July due date, when that year's amount falls due as one payment.

Tax owed so far 15 July due date

Rules: Berliner Zweitwohnungsteuergesetz, rate 20 percent from 2025 under the fourth amending law (Abgeordnetenhaus Drucksache 19/2052), share rule for jointly used flats in section 2 (3), start and end of the liability in section 3 (2), due date 15 July in section 10. Declaration deadline 31 May, or the end of the month after the liability starts if that is later. This is an estimate, not tax advice; the Finanzamt Mitte/Tiergarten sets the real figure.