Tourist tax in Germany
Germany has no national tourist tax, but more than 50 cities charge their own: Berlin 7.5% of the net room price, Cologne 5%, Hamburg €0.60 to €4.80 per person per night, Frankfurt €2. Munich charges nothing.
What the main cities charge
| City | Called | Rate | Based on |
|---|---|---|---|
| Berlin | Übernachtungsteuer (City Tax) | 7.5% | Net price, without VAT |
| Dortmund | Beherbergungsabgabe | 7.5% | Gross price, with VAT |
| Potsdam | Übernachtungsteuer | 7.5% | Net price |
| Bonn | Beherbergungssteuer | 7% | Gross price |
| Dresden | Beherbergungssteuer | 6% | Gross price |
| Bremen | City-Tax | 5.5% | Net price |
| Cologne | Kulturförderabgabe, now Übernachtungssteuer | 5% | Gross price |
| Essen | Beherbergungssteuer | 5% | Gross price |
| Leipzig | Beherbergungssteuer | 5% | Gross price |
| Freiburg | Übernachtungssteuer | 5% | Net price |
| Münster | Beherbergungssteuer | 4.5% | Gross price |
| Mannheim | Beherbergungssteuer | 4.5% | Net price |
| Karlsruhe | Übernachtungssteuer | €4 | Per person per night |
| Heidelberg | Übernachtungssteuer | €3.50 | Per person per night |
| Düsseldorf | Beherbergungssteuer | €3 | Per person per night |
| Stuttgart | Übernachtungssteuer | €3 | Per person per night |
| Aachen | Beherbergungsabgabe | €2.50 | Per person per night |
| Frankfurt am Main | Tourismusbeitrag | €2 | Per person per night |
| Mainz | Beherbergungsabgabe | €2 to €5 | Per night, by price (€20 to over €200) |
| Hannover | Beherbergungssteuer | €3 to €12 | Per night, by price (over €25) |
| Hamburg | Kultur- und Tourismustaxe | €0.60 to €4.80 | Per person per night, by net price up to €200, then €1.20 more per €50 |
This is a selection of the larger cities. Berlin is the only one here we have a full page and calculator for: Berlin's City Tax. A city can change its rate in any year, so a hotel's quote for a later date may differ.
Percentage, flat amount or price bands
Most cities take a percentage of the price of the room, between 2% in Darmstadt and 7.5% in Berlin, Dortmund and Potsdam. Others charge a flat amount per person and night, from €2 in Frankfurt to €4 in Karlsruhe. A third group sets bands by price: Hamburg, Hannover, Mainz and Gera. Check whether the percentage applies to the net price or the gross price, because VAT adds a fifth to the base in the gross cities.
Business trips
Germany's Federal Constitutional Court upheld the city taxes in 2022. Cities have since taxed business travellers too: Berlin since 1 April 2024 and Cologne since 1 July 2024. Cologne still exempts school trips approved by the head teacher, and people who must stay overnight for medical reasons can apply to be exempt.
Munich, and the resorts
Munich's council voted for a 5% tax in March 2023, but the state of Bavaria then changed its law to forbid cities from charging one. A challenge before the Bavarian Constitutional Court failed, and the mayor has said he wants to take it further (reported, February 2026). Seaside and spa resorts across Germany charge a Kurtaxe or Kurabgabe instead, which is set by each resort and often comes with a guest card.
Questions people ask about Germany
Is there a tourist tax in Germany?
There is no national tourist tax, but many cities charge their own tax on hotel and holiday-flat stays, known as the Bettensteuer, Übernachtungssteuer, Beherbergungssteuer or City Tax. The Bund der Steuerzahler lists 58 cities and towns with one in 2026. Seaside and spa resorts charge a separate Kurtaxe, set resort by resort, which we do not list here.
How much is the tourist tax in Berlin?
7.5% of the net room price, which means without VAT, breakfast or other extras. It applies to business trips as well, since 1 April 2024, and the old exemption for stays over 21 days ended on 1 January 2025.
How much is the tourist tax in Hamburg?
Hamburg charges a fixed amount per person per night by the net price of the room: €0.60 for €10 to €25, €1.20 for €25 to €50, €2.40 for €50 to €100, €3.60 for €100 to €150 and €4.80 for €150 to €200, then €1.20 more for each further €50. The city says the Kultur- und Tourismustaxe is due to rise on 1 January 2027; the new rates are not published yet.
Is there a tourist tax in Munich or Frankfurt?
Frankfurt charges a Tourismusbeitrag of €2 per person per night. Munich charges nothing: its council voted for a 5% tax in March 2023, but Bavaria changed its law to forbid it. Its mayor has said he wants to take the case to the Federal Constitutional Court (reported, February 2026).
Do you pay the German city tax on business trips?
In many cities, yes. The Federal Constitutional Court upheld these taxes in 2022, and cities have since widened them to business stays: Berlin from 1 April 2024 and Cologne from 1 July 2024. Some cities may still exempt them, so ask the hotel.
Is the German tourist tax on the price with or without VAT?
It depends on the city. Berlin, Potsdam, Bremen, Freiburg and Mannheim charge on the net price. Cologne, Dortmund, Bonn, Dresden, Essen and Leipzig charge on the gross price, VAT included.
Sources
Checked on 21 October 2026.
- Bund der Steuerzahler: Kommunaldatenbank 2026, Bettensteuer (PDF, German). Every rate in the table
- Berlin Senate Department for Finance: City Tax FAQ (German)
- City of Cologne: the tax on business stays from 1 July 2024 (German)
- City of Hamburg Finance Authority: review of local taxes, rise planned for 1 January 2027 (German)
- Schwäbische Zeitung: Munich and its blocked bed tax (German, reported)