Since January 1, 2016, the Hessian state capital has levied a second home tax. The background to the introduction of this tax is in particular the financial participation of all residents in Wiesbaden in the city's infrastructure costs, such as public transport, daycare centers, theaters, roads and so on, which are available to all residents but are only financed via the municipal financial equalization system by residents registered in Wiesbaden as their main place of residence.

The legal basis is the statute on the levying of the second home tax in the area of the state capital Wiesbaden.

The basis of assessment for the tax is the annual net rent. The tax rate is ten percent of the assessment basis until June 30, 2024 and fifteen percent from July 1, 2024. If the apartment is owned or rented for less than the local rent, the net cold rent is estimated on the basis of the rent payable for comparable rooms.

A secondary residence is any dwelling that serves as a secondary residence to someone's main residence. The Federal Registration Act defines a main residence as the resident's predominantly used home. Each additional dwelling of the resident constitutes a secondary residence. A dwelling within the meaning of the secondary residence tax statutes is any enclosed space that is used for living or sleeping. Anyone who has a secondary residence is obliged to submit a tax return.