Tourism tax rates in Germany
Last reviewed 27 May 2025
Recent News
19 May 2025 | Heidelberg – New overnight stay tax proposed to be implemented from 1 July 2025 (€3.50 per person per night for hotels and €1.50 for youth hostels). A decision on the introduction is scheduled for 5th June. If approved, a transitional arrangement will apply whereby stays booked before the law comes into force will be exempt.
Kurtaxe
The tourist tax (kurtaxe) is decided by local governments (municipalities) and is commonly known as the accommodation tax (beherbergungsabgabe), culture tax (kulturförderabgabe) or overnight tax (Übernachtungsteuer).
Munich does not currently levy a tourist tax as prevented by the Bavarian State Government. Munich’s proposal is 5% cost of room and are awaiting a Court ruling on whether Munich is permitted to implement. The spa fee and tourist tax currently in force applying in Bavarian health resorts is separate to Munich’s proposal.
Below are selected destinations and further information can be found by clicking on the name of the destination.
| Hotel Rates (no maximum nights unless stated) |
Net Cost of Room (excluding 7% VAT and breakfast) | Gross Cost of Room (including 7% VAT, excluding breakfast) | € per person, per night | Some Exemptions |
| Baden Baden (Shortone 1)* (Shortone 2)* |
– | – | 3.80 1.70 |
Children under 18, Youth Hostels |
| Berlin | 7.5% | – | – | School trips |
| Bonn (max 21 nights) |
– | 6% | – | Children under 18, School trips |
| Bremen (max 7 nights) |
5% | – | – | Children under 18 |
| Cologne | – | 5% | – | School trips |
| Dortmund | – | 7.5% | – | – |
| Dresden | – | 6% | – | Children under 18 |
| Frankfurt | – | – | 2.00 | School trips |
| Heidelberg Proposed from 1 July 2025 (max 5 nights) |
3.50 | Children under 16 | ||
| Leipzig | – | 5% | – | Children under 18 |
* Baden Baden
Shortone 1 – Area between Sinzheimer Straße / Ooser Hauptstrasse and Klosterplatz (Lichtental) / Schafbergstraße, and all secondary roads except the district Balg
Shortone 2 – Remaining urban areas
| € per person, per night |
Net Cost of Stay (excluding 7% VAT and breakfast) |
Some Exemptions | ||||||
| €0 – €10 |
€10.01 – €25 |
€25.01 -€50 | €50.01 -€100 | €100.01 -€150 | €150.01 -€200 | Above €200 | ||
| Hamburg | 0 | 0.60 | 1.20 | 2.40 | 3.60 | 4.80 | Increase by €1.20 for every further €50 | – |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
Keep up to date with levy and tourism taxes – both actual and planned. Find out all about the Kurtaxe or visitor tax across Germany.
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