Last updated 12 January 2024 | Business travellers will no longer be exempt in Berlin from 1 April 2024 (unless stay contracted before 1 April). Further information here.


The tourist tax (kurtaxe) is decided by local governments (municipalities) and is usually known as the accommodation tax (beherbergungsabgabe) or culture tax (kulturförderabgabe).

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)*
Business travellers,
Children under 18,
outh Hostels
(max 21 nights)
5% Business travellers (until 1 April 2024 unless stay contracted before)
(max 21 nights)
6% Business travellers,
School trips
(max 7 nights)
5% Business travellers,
Children under 18
Cologne 5% Business travellers (until 1 July 2024),
School trips
Dortmund 7.5% Business travellers
Dresden 6% Business travellers,
Children under 18,
Disabled persons
Frankfurt 2.00 Business travellers
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 –
€10.01 –
€25.01 -€50   €50.01 -€100 €100.01 -€150 €150.01 -€200 Above €200
Hamburg 0 0.50 1.00 2.00 3.00 4.00 Increase by €1 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.

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