Tourist tax in Germany A complete guide
Find the most up-to-date tourist tax rates and guest registration details in Germany. From Berlin’s iconic landmarks to Bavaria’s festive traditions like Oktoberfest, Germany offers a rich tapestry of experiences. With efficient transport and a blend of cultural and natural attractions, it's a top destination for travelers. Our tax guide helps you navigate Germany’s tourist tax rules with ease.
Why do municipalities in Germany levy tourist tax?
Municipalities maintain many public facilities that are burdened by tourists. Examples include maintaining museums, festivals, and supporting local infrastructure products. Many municipalities levy a tourist tax as a contribution to these costs.
Tourist tax by municipality in Germany
Want to know the rules regarding tourist tax per municipality in Germany? Trippz collects all data about tourist tax. Below is an overview of the specific tourist tax rules of various municipalities in Germany
For Tourists
When do you pay tourist tax?
You are considered a tourist when you stay overnight in a municipality where you do not live. In that case, the accommodation provider is requested to charge a tourist tax to the guest and remit it to the municipality.
The structure of tourist tax in Germany
Each municipality can decide what type of tourist tax to levy and how to implement it. About 95% of the municipalities in Germany use a fixed rate per person per night. This applies the same across various accommodation types. Hamburg’s tourist tax is an exception; it calculates taxes on a sliding scale based on the net overnight price per person, ranging from €0.50 to over €5 per night.
Highest tourist tax rates in Germany
Tourist tax rates and calculation methods differ across municipalities. Most municipalities charge a fixed amount across accommodation types per person per night. Berlin (7.5%) and Dortmund (7.5%) levy the highest percentage rates. Munich does not currently charge tourist tax.
Frequently asked questions from tourists
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Am I responsible as a guest for paying tourist tax correctly?
No, as a guest, you are not responsible for remitting the tourist tax to the municipality. This responsibility lies with the accommodation provider or the booking platform (like Airbnb) if you booked through them. They collect the tax from you as part of your payment and ensure it is paid to the appropriate authorities. Your role is simply to pay the required tax as part of your stay.
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When do I pay the tourist tax?
Tourist tax is typically paid at the time of booking or upon arrival at the accommodation. If you book through an online platform, the tax is often included in the total amount you pay during the booking process. If not, you may need to pay the tax directly to the accommodation provider when you check in.
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Do I need to pay tourist tax in cash to the accommodation provider?
Not necessarily. The payment method for tourist tax may vary depending on the accommodation provider and local regulations. In many cases, the tax can be paid by credit card, debit card, or other electronic payment methods. However, some smaller or independent accommodations may prefer or require cash payments. It’s wise to check with your accommodation provider in advance.
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Is guest registration mandatory when I arrive at my hotel?
Yes, registering upon arrival at your hotel is mandatory, especially if you are a foreign guest. The hotel is legally required to record basic information about you, including your name, date of birth, nationality, and other relevant details.
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Can the hotel where I stay make a copy of my passport for guest registration?
No. The accommodation provider cannot make a copy of your passport without your consent. They must record your details but are not required to keep a scanned copy of your passport. Guest registration is mandatory for foreign tourists in Germany. Hotels must record details like name, date of birth, and nationality, requiring a valid ID or passport at check-in. While domestic guests will be exempt from 2025 under new laws, foreign visitors must still comply with these regulations.
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Do I still need to pay tourist tax if I cancel my stay?
You do not have to pay tourist tax for a stay that does not occur. The tax is based on actual overnight stays. If you already paid the tax as part of your booking deposit, you are entitled to a refund. Check the cancellation policy of the accommodation or booking platform to understand how refunds are handled.
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I was asked to pay tourist tax upon arrival, but I already paid through the booking platform.
If you already paid tourist tax through the booking platform, you should not need to pay it again upon arrival. In such cases, you can show the receipt or confirmation from the booking platform to the accommodation provider as proof of payment. If there is confusion, you may need to contact the booking platform’s customer service to resolve the issue.
For hosts
Renting out in Germany: A lot to consider
Whether you rent out your home occasionally during a vacation or operate it frequently as a business, tourist tax is a critical aspect in Germany. As a host, you must maintain a guest register, collect the applicable tax, and remit it to the local authorities.
This process can seem complex and overwhelming due to varying regulations across cities, but we are here to help guide you through the key requirements!
Guest registration in Germany
In Germany, it is mandatory to register foreign guests under the Federal Registration Act (§§ 29, 30 BMG). This applies to all accommodation providers, including private hosts, hotels, and hostels, and is a national requirement. As of January 1, 2025, German citizens are exempt from this registration requirement. According to German law, the following information must be recorded for foreign guests:
- Full name
- Date of birth
- Residential address
- Nationality
- Arrival and departure dates
- Identification document details (e.g., passport number)
- The number of persons travelling together and their nationalities
Check with your local municipality for any additional rules or forms of compliance.
Keeping your guest registration
You are required to keep the guest registration records. The municipality may request them later for inspection. The national retention period is one year. Although most identification-related regulations have a retention period of one year, the guest register follows specific rules because it serves as evidence for compliance with registration laws.
Would you prefer not to maintain your own Excel files but get everything automatically in one overview?
Registering to be able to rent out
Many municipalities in Germany regulate short-term rentals to manage tourist flows and housing availability. In several cities, such as Berlin and Düsseldorf, you are required to register your property for short-term rental purposes. Other major cities-such as Hamburg-mandate a registration or permit number for any short-term rental, obtained from the local Bezirksamt.For instance, since July 1, 2022, in Düsseldorf, hosts must obtain a registration number regardless of the rental duration.
Obtaining a registration number
In Germany, in some cities you must obtain a housing identity number to rent out a residential space on a short-term basis. You obtain this identity number from the local district office (Bezirksamt). This registration number is then mandatory in all online advertisements;[1] listings without it may be removed by platform. Always request your registration number from the municipality where the property is located, even if you live elsewhere.
Handling of the tourist tax in Germany
Tourist tax collection and remittance
In Germany, many municipalities manage their taxes independently due to the country's highly federalised structure. Tourist tax, often referred to as “Übernachtungssteuer,” “Beherbergungsabgabe”, “Tourismusabgabe” or “Kurtaxe” in spa towns, is one of the taxes (alongside property tax and other local fees) that is levied by individual municipalities or, in some cases, through regional agreements. Examples of such local management include cities like Berlin, Hamburg, and Cologne, which have introduced their own overnight stay taxes since the mid-2000s, and smaller resort towns that collect “Kurtaxe” for maintaining tourist infrastructure.
Collecting tourist tax in Germany
Tourist tax rates vary depending on the municipality where your accommodation is located, the type of accommodation provided, and occasionally other local criteria. These factors generally remain consistent, but the rate may also be influenced by the purpose of the stay, the duration of the booking, and, in some regions, seasonal variations. If guests depart earlier than expected, they are entitled to a refund of any overpaid tourist tax.
When should you remit tourist tax?
You collect tourist tax from each guest staying at your accommodation. Set this money aside and remit it to your municipality or local tax authority. This is typically done on a monthly or quarterly basis, depending on the specific regulations of your city or region. Check with your local tax office for exact deadlines and filing frequencies.
The tourist tax assessment in Germany
Every year, you may receive a preliminary and final tourist tax assessment from your local municipality or tax authority. Before the final assessment is issued, the accommodation provider is often required to submit a tourist tax declaration or return.
The preliminary assessment is typically based on the final assessment from the previous year, often estimated as a percentage of that amount for the current year. The final tourist tax assessment pertains to the previous year’s actual figures.
The fine for failing to pay tourist tax
If you fail to file-or incorrectly file-a tourist tax return, the municipality may impose a penalty or fine. The amount varies by municipality, typically starting at a few hundred Euros, depending on local regulations. If the failure to file persists, the municipality may impose higher fines or additional legal consequences.
Tourist tax accountability
As with guest registration, your tourist tax records may be audited. You must keep detailed records of who stayed at your accommodation, on which dates, for how many nights, and how much tourist tax was remitted. You are legally required to keep tax-related information for seven years.
Renting out through a booking platform in Germany
Tourist tax for rentals via booking platforms in Berlin
Do you rent your accommodation via a booking platform such as Airbnb, Booking.com, or Expedia?
If you are located in Berlin, some platforms like Airbnb may collect and remit the tourist tax on your behalf in certain cases. If you rent out your accommodation independently (for instance, through your own website) in addition to using a booking platform, you will still need to collect and remit the tax for those independent bookings.
You must report both the tourist tax collected via platforms and the tourist tax collected through your own channels on your tax returns or declarations. The tourist tax remitted by a booking platform is then listed as a deduction in your declaration. Next to that, you need a registration number, and you are limited to renting out your second home for 90 days per year.
Tourist tax for rentals via Booking platforms outside of Berlin
In most other municipalities in Germany, such as Bremen or Hamburg, you are expected to collect and remit the tourist tax yourself, even if you rent via a platform. We understand this may seem cumbersome.
Fortunately, tools like Trippz offer a solution for this.
Would you prefer not to worry about correctly remitting tourist tax? Make your life easier by using Trippz!
Don’t want to worry about remitting the correct amount of tourist tax?
That’s possible, with the use of Trippz!
Frequently asked questions from hosts
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Can I receive fines for not paying tourist tax?
Yes, failure to pay tourist tax can result in fines and penalties. Municipalities are responsible for enforcing tourist tax regulations, and non-compliance may lead to financial penalties, legal action, or other consequences, such as revocation of your rental license.
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Am I required to register my accommodation?
In some municipalities in the Germany, registration is mandatory. This registration number is unique to your accommodation, and you are required to include it in every advertisement for the rental of your property.
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To whom do I remit the tourist tax?
Tourist tax must be paid to the municipality where your accommodation is located. In many cases, tourist tax is managed through a regional tax cooperation, in which case you pay the cooperation, which then remits the funds to the municipality.
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Do I need to submit the guest register when remitting tourist tax?
Generally, you do not need to submit the detailed guest register when remitting tourist tax. However, you must provide general information, such as the number of people who stayed in your accommodation during specific periods. Accurate record-keeping is crucial, as local authorities may request these details during inspections.
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Does my municipality provide a special form for remitting tourist tax?
Yes, many municipalities offer a special form for remitting tourist tax. We recommend that you contact your municipality for the correct form. Additionally, you can use Trippz to ensure that you comply with all requirements.
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How do I handle early guest departures and tax refunds?
If a guest leaves earlier than planned, you must refund the excess tourist tax for the nights not stayed. This refund should be documented in your records.
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Do I declare each accommodation separately or all together?
This depends on the specific requirements of your municipality. Some municipalities require separate declarations for each accommodation, while others allow a collective declaration. We advise you to check with your local authorities.
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Do I need to remit tourist tax for canceled bookings?
No, tourist tax is only due for actual stays. If a booking is canceled, no tourist tax is due. If your guest paid the tax upfront, they are entitled to a refund.
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How can I simplify all of this?
By using Trippz! Instead of manually managing everything, we automate the guest registration and tourist tax collection process, helping you comply with local regulations while reducing administrative burden.
How Trippz helps hosts
Organize your administration simply
Classifying your accommodation, keeping a guest registry, collecting and remitting the correct amount of tourist tax; besides taking good care of your guests' travel, there is a lot of administrative work involved in renting out your accommodation. Work that you may not have even thought of initially when you started, and that you probably want to spend as little time on as possible. Therefore, you want to organize your administration as simply as possible.
And fortunately you can, with Trippz!
All in one overview
Trippz is here to make your life as easy as possible, while complying with all regulations. Through our (web)app you automate your guest registration, and you can even prepare your administration for the tourist tax. You don't have to worry about collecting the tourist tax either. Because we keep track of all local regulations, we know exactly what rate your guests have to pay. On arrival day, your guests will automatically receive a message from us to pay their tourist tax. At the end of their stay, the money will be automatically deposited into your account. All you have to do is periodically transfer the total amount to the municipality. Simple!
Automatically sync all Airbnb bookings
You can now synchronise all your Airbnb bookings with Trippz on your account. This means you have to do even less yourself. Ideal for hosts who rent out a lot via Airbnb. Do you rent through another platform? We expect to complete more integrations in the near future. Get in touch to find out if your platform will soon be added to Trippz
Frequently asked questions about the use of Trippz
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Is it difficult to start using Trippz?
Not at all! Trippz is designed to be user-friendly. It is developed as a web application, so you do not need to download an app. You can start right away!
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What does the use of Trippz cost?
At the moment, it is free of charge!
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Can I import all my bookings from Airbnb?
Yes, you can! We have worked on an integration with airbnb, through which you can automatically import all your bookings. Thereby, the messages about guest registration will also be send automatically through our platform.
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Can I import all my bookings from my own booking system?
After the integration with Airbnb, we are now working on all other sorts of integrations. Integrating your own platform is not yet available, but will be in the future!
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What if a guest doesn’t want to register digitally?
This is an unfortunate situation, that does happen from time to time. If a guest does not want to enter digitally, you can manually enter their details into Trippz afterwards.
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What if my municipality changes the tourist tax rates?
At Trippz, we actively follow all tax rates in areas that we cover. When a new tax rate is implemented, we will update the rates accordingly. Still missing something? Please reach out to us!
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What happens if my municipality collaborates with another one?
No problem. As said, we actively follow all municipalities and their rules. We will automatically update this for you. If you want to be sure, you can always message us in advance, so we are even more on top of things!
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How does it work if another organization manages the tax in my municipality?
With Trippz, you can export all the information you need. You can easily copy the needed information towards the file the tax organization requires from you.
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