Tax on holiday homes

The tax on holiday homes is charged at 0.66 EUR to EUR 1.99 per square metre of usable floor area, and is paid annually

If you own a holiday home (a building, part of a building or apartment which you use occasionally or seasonally), you are required to pay the tax on holiday homes annually.

The tax on holiday homes is charged at 0.66 EUR to EUR 1.99 per square metre of usable floor area, depending on the decision of the municipality or city where the home is located. 

Tax exemption

You are not required to pay the tax on holiday homes if you cannot use the holiday home due to it being destructed in a war or natural disaster (fire, flood, earthquake), due to it being old and dilapidated or for the period in which displaced persons and refugees are (were) staying in it.  

Filing a tax return

You are required to deliver the information on your holiday home (its location and usable floor area) to the competent branch office of the Tax Administration; that is, the competent authority of the local self-government unit if it calculates and collects this tax itself, until 31 March of the year for which tax is being determined.

The tax on holiday homes is paid within 15 days from the date of delivery of the decision on determination of such tax.

To find out more detailed information about the tax on holiday homes:

• contact the Call Centre
• use the e-mail form Write to Us on the Tax Administration’s website
• Visit a local branch office of the Tax Administration in person.