Annual Tax on Second Homes (2026-2031)
The municipality of Spa is introducing an annual tax on second homes for the period 2026-2031. This tax applies to dwellings that are not the primary residence of their occupants on January 1st of the tax year. The owner of the building is co-debtor of the tax.
Key points
- Basic amount: 900.00 EUR per year for a second home.
- Reduced amounts: 310.00 EUR/year for approved campsites, 155.00 EUR/year for student accommodations (kots).
- The amounts will be indexed annually according to the consumer price index.
- The owner of the building is co-debtor of the tax.
- Exemption if the dwelling has not been a second home for less than six months following a change of ownership or a tenant's departure.