A second home is any home that serves as a secondary residence in addition to your main residence. It is irrelevant whether you use the secondary residence for your own living needs or those of your family.

The second home tax amounts to 10% of the annual net rent excluding utilities. It is an annual tax that applies to the respective calendar year. It is payable in quarterly installments on February 15, May 15, August 15, and November 15 of each year.

Upon written request, you can also pay the second home tax in a single annual amount on July 1. You must submit your request by November 15 at the latest for the following year.

In the case of retrospective assessment for past periods, the annual amount is due within one month of notification of the assessment notice.

For detailed information, please refer to the attached information sheet.

You are exempt from the second home tax in the following cases:

• Persons under the age of 18 who have a secondary residence for the purpose of school or vocational training.
• Married persons who do not live permanently separated from their family, whose marital home is located in another municipality, and who live in a secondary residence in Mainz primarily for professional reasons.

• Statutes on the levying of the second home tax in the state capital of Mainz
• For information on possible exemptions from the second home tax, please refer to § 7 of the statute.