Short-term rental rules in Berlin in 2026: what hosts need to know

Short-term rental hosts in Berlin face three main compliance obligations. First, renting out an entire apartment requires a permit under the Zweckentfremdungsverbot, and every listing must display a registration number. Second, Berlin charges the Übernachtungsteuer, better known as the City Tax, on the net accommodation price. The 2026 rate is 7.5%, and it applies to private holiday apartments and rooms in private homes. Third, foreign guests must complete a signed registration form at check-in. This guide covers each obligation and what changed in 2025 and 2026.

Does Berlin have a tourist tax in 2026?

Yes. Berlin charges the Übernachtungsteuer, commonly called the City Tax, on every paid overnight stay. The rate in 2026 is 7.5% of the net accommodation price, excluding extras such as breakfast. The current rate is always shown on the Berlin city tax page, which is updated whenever the city changes its rules. The tax explicitly covers private holiday apartments, holiday homes, and rooms in private residences, so short-term rental hosts fall within its scope.

The name matters here. Berlin does not use the term Kurtaxe, and the levy works as a percentage of the price rather than a fixed amount per person per night. Hosts searching for "Kurtaxe Berlin" and finding nothing sometimes conclude the city has no tourist tax. That conclusion is wrong and has become more costly since the recent rule changes.

Three changes have expanded the tax since 2024:

• Since 1 April 2024, business stays are taxed. The old business traveller exemption no longer exists.
• Since 1 January 2025, the rate rose from the original 5% in force since 2014 to its current level. The exemption for stays longer than 21 days was dropped at the same time.
• Since 1 January 2026, the special regime for small establishments with fewer than ten beds no longer applies. Every host is now inside the standard filing system, whatever the size of the property.

An overview of rates across the country is on the Germany tourist tax guide.

How do Berlin hosts file and pay the City Tax?

The guest pays the tax as part of the accommodation bill, and the host is liable for declaring and paying it to the tax office. Berlin administers the City Tax centrally through the Finanzamt Marzahn-Hellersdorf.

The practical obligations for hosts in 2026 are:

• Notify the Finanzamt within one week of starting (or ending) your rental activity.
• Calculate the tax yourself, applying the current rate to the net accommodation price for every paid overnight stay.
• File a tax declaration for each calendar quarter, due by the 10th day after the quarter ends. Quarterly filing replaced monthly filing on 1 January 2026.
• Submit the declaration electronically, for example via ELSTER. Electronic submission became mandatory on 1 January 2026.

Missing a quarterly deadline or under-declaring exposes you to back payments and penalties, and the tax office can issue its own assessment if you fail to file.

Do I need a permit to rent out my apartment in Berlin?

If you rent out an entire apartment as a short-term rental, yes. Berlin's Zweckentfremdungsverbot, the law prohibiting the misuse of residential property, makes whole-apartment short-term rental subject to a Genehmigung from your local Bezirksamt (district office). Permits are assessed individually per district and are not guaranteed.

Renting out a room in your primary residence while you live there is generally permitted without a permit, subject to conditions. The law treats home sharing differently from converting a residential apartment entirely into tourist accommodation.

Operating without a required permit exposes you to fines of up to 500,000 euros. Berlin's district authorities enforce this actively, including by cross-referencing Airbnb and Booking.com listings against the permit register.

What registration number must Berlin listings display?

Every short-term rental listing in Berlin must display a valid registration number (Registriernummer) issued by the Bezirksamt. This applies to whole apartments with a permit and to rooms in a primary residence alike. Airbnb requires the number to be entered in the listing, and listings without a valid number can be taken down at the request of the Berlin authorities.

How does guest registration work in Berlin?

Berlin hosts follow the national guest registration rules under the Bundesmeldegesetz, and those rules changed on 1 January 2025. Guests with German nationality no longer complete a Meldeschein. The registration requirement for them was abolished by the Fourth Bureaucracy Relief Act.

Foreign guests must still complete and sign a Meldeschein on the day of arrival and identify themselves with a valid passport or passport substitute. The form records details such as arrival and departure dates, name, date of birth, address, and nationality. You must retain completed Meldescheine for 12 months and then destroy them within a further 3 months. The forms must be produced for police or prosecutorial authorities on request.

How does Trippz help Berlin hosts?

Trippz handles the two recurring obligations in one tool: City Tax collection and guest registration.

For the City Tax, Trippz calculates the correct amount for every booking and collects it from your guests automatically. Rates in the Trippz database are maintained and updated automatically, so when Berlin changes its rules, as it did in 2024, 2025, and 2026, the amount your guests pay adjusts without you touching a setting. Trippz pays the collected tax out to you monthly, and you declare and remit it to the Finanzamt in your quarterly filing.

For guest registration, Trippz captures guest details before arrival through a secure link and distinguishes between German guests, who no longer need to register, and foreign guests, who do. That keeps your Meldeschein records complete for the guests who need them and spares everyone else the paperwork.

Pricing is flat: 4 euros per month per property per service, with no transaction fees on tax collection and no minimum number of units.The guest registration is free!

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Summary: Berlin short-term rental rules at a glance

• Berlin charges the Übernachtungsteuer (City Tax) on every paid overnight stay, including private holiday apartments and rooms, for both leisure and business guests. The 2026 rate is 7.5% of the net accommodation price.
• Hosts declare the tax quarterly to the Finanzamt Marzahn-Hellersdorf, electronically, by the 10th day after each quarter. The under-ten-beds exception ended on 1 January 2026.
• Whole-apartment rentals need a Genehmigung from the Bezirksamt under the Zweckentfremdungsverbot. Fines reach 500,000 euros.
• Every listing must display a Registriernummer.
• Foreign guests sign a Meldeschein at check-in; German guests no longer register. Keep the forms for 12 months.