Berlin: City Tax (Übernachtungsteuer)

7.5% of the net room price, business trips included, since January 2025.

Status
In force
Current rates since
1 January 2025
Nights charged
Every night (no cap)
Children
No age exemption
Currency
EUR

How the Berlin tax works

Berlin's City Tax is 7.5% of the net price of the overnight stay, up from 5% on 1 January 2025. It applies to every paid overnight stay: hotels, hostels, guesthouses and holiday flats.

Berlin has removed its exemptions: business trips have been taxed since April 2024, and the exemption for stays longer than 21 days ended in January 2025. There is no cap on nights.

Rates

Where you stayTax
Hotel, hostel, holiday flat or other paid stay 7.5% of the room price
Enter the net price for the room: without VAT, breakfast or other extras.

Worked example

Example: Two adults stay 3 nights in a hotel room costing €140 a night net.

Hotel, hostel, holiday flat or other paid stay: 7.5% of the room price. €31.50 in tax.

Who is exempt

  • Business travel is no longer exempt (since 1 April 2024).
  • Long stays are no longer exempt: the old exemption for stays over 21 days ended on 1 January 2025.

Who collects it

The accommodation business owes the tax, adds it to the bill and pays it to the Berlin tax office (Finanzamt Marzahn-Hellersdorf).

Not yet confirmed

We couldn't confirm these from an official source, so treat them with care:

  • Whether any exemption (for example for school trips) still applies: the official pages list none and we could not read the current law.

Work out your Berlin tax

Sources

Checked on 28 September 2026. Rates change, often at the start of a year or a season: check the official source before you pay or file a return.

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