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 (übernachtungsteuer), lodging tax (beherbergungsabgabe) or culture tax (kulturförderabgabe).

Below are selected destinations and further information can be found by clicking on the name of the destination.

N.B. Munich does not levy a tourist tax

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)
5% Business travellers,
School trips
(max 7 nights)
5% Business travellers,
Children under 18
Cologne 5% Business travellers,
School trips
Dortmund 7.5% Business travellers
Dresden 6% Business travellers,
Children under 18,
Disabled persons
Frankfurt 2.00 Business travellers
Leipzig (Suspended until further notice) 3.00 or (1.00**) Children under 18,
Students/Apprentices aged 18-25,
Disabled persons 

* 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 

** Leipzig – €1 per person per night if cost of stay per night is not more than €30 including VAT


€ 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  Business travellers,
School trips

Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.

This content is exclusive to ETOA members

Login here to access it now


Forgot your password?

Not a member yet?


The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.

  • Connect with the global travel trade
  • Stay informed of insights, regulations and changes
  • Be supported in shaping the tourism landscape
Enquiry now