Second-home tax
General
Do you have a second home in a municipality other than that of your main residence? Or do you have a static caravan? If you keep this available for yourself or your family for longer than 90 days per year, you may have to pay second-home tax for the entire year. You need to pay second-home tax because you benefit from the facilities in the municipality. For example: for maintenance of public roads and green areas.
What is second-home tax?
Second-home tax is a tax that you must pay if you have a second home or static caravan available for yourself for more than 90 days a year. This does not mean that you actually use this home for more than 90 days yourself. If the home is kept available for your use for more than 90 days, that is sufficient reason for us to impose a second-home tax.
Costs
The second-home tax rates for the tax year:
2024
| Description | Rate |
|---|---|
| Static caravan | € 341,55 |
| Holiday home | € 799,95 |
2023
| Description | Rate |
|---|---|
| Static caravan | € 325,30 |
| Holiday home | € 761,85 |
Second-home tax regulation
Submitting an objection
If you disagree with the tax assessment, you can file an objection.
FAQs: Second-home tax regulation
Questions and answers
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You pay second-home tax if you have a furnished home available for yourself or your family for more than 90 days a year, while your main residence is in a different municipality. This does not mean that you actually use this home for more than 90 days yourself.
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No, the second-home tax assessment cannot be adapted to meet personal circumstances.
You must pay second-home tax if you keep a static caravan or furnished home available for you and your family for more than 90 days of the tax year. The actual frequency of use or whether people stay the night in the home is irrelevant.
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That depends. Can you prove that the home is not available for use during the entire year? It may be possible to cancel the second-home tax.
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Is the holiday home available all year round for rental? In that case, you qualify for tourist tax. You can submit a written request for a tourist tax return form. With this tax return form you must include a copy of the agreement between you and the rental agency, or show that the home is posted on a website. The person liable to pay the tax is the person who offers the opportunity to stay in the available accommodation. In this case, that is the rental agency.
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No. Next year you will receive a second-home tax assessment for this year.