Official visitor tax rates (Kurtaxe, Kurabgabe, Bettensteuer, City Tax) and short-term rental compliance rules across German municipalities — sourced directly from municipal bylaws and local tax offices.
Officially designated spa and resort towns charge a visitor tax (Kurtaxe or resort fee) to fund tourism infrastructure. Major metropolitan cities (such as Berlin, Hamburg, and Cologne) levy an accommodation tax / City Tax (often 5% of room rate or a flat per-night fee) on overnight stays.
Hotels, holiday flat hosts, and short-term rental operators (Airbnb/Vrbo) are legally required to collect the tax from guests upon stay and remit it to the municipal tax office or local tourism administration.
Following the 2022 Federal Constitutional Court ruling, municipalities may now tax business travelers as well. Children, students on school trips, and severe disability pass holders frequently receive exemptions or discounted rates.
91 verified with official bylaws, 22 pending research.
| Municipality | Federal State | Rate (per night) | Status |
|---|---|---|---|
| Ahlbeck | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| Amrum | Schleswig-Holstein (SH) | € 3.50 | Verified |
| Bad Bentheim | Lower Saxony (NI) | € 2.40 | Verified |
| Bad Driburg | North Rhine-Westphalia (NW) | € 3.10 | Verified |
| Bad Elster | Saxony (SN) | € 2.20 | Verified |
| Bad Füssing | Bavaria (BY) | € 3.40 | Verified |
| Bad Griesbach i.Rottal | Bavaria (BY) | € 3.30 | Verified |
| Bad Homburg vor der Höhe | Hesse (HE) | € 3.50 | Verified |
| Bad Kissingen | Bavaria (BY) | € 4.00 | Verified |
| Bad Kreuznach | Rhineland-Palatinate (RP) | € 3.50 | Verified |
| Bad Mergentheim | Baden-Württemberg (BW) | € 3.50 | Verified |
| Bad Nauheim | Hesse (HE) | € 3.90 | Verified |
| Bad Oeynhausen | North Rhine-Westphalia (NW) | € 2.80 | Verified |
| Bad Pyrmont | Lower Saxony (NI) | € 3.40 | Verified |
| Bad Reichenhall | Bavaria (BY) | € 3.60 | Verified |
| Bad Salzuflen | North Rhine-Westphalia (NW) | € 4.00 | Verified |
| Bad Sassendorf | North Rhine-Westphalia (NW) | € 3.40 | Verified |
| Bad Wörishofen | Bavaria (BY) | € 3.60 | Verified |
| Bad Zwischenahn | Lower Saxony (NI) | € 3.00 | Verified |
| Baden-Baden | Baden-Württemberg (BW) | € 4.50 | Verified |
| Baiersbronn | Baden-Württemberg (BW) | € 3.30 | Verified |
| Bamberg | Bavaria (BY) | — | Verification pending |
| Bansin | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| Berlin | Berlin (BE) | — | Verification pending |
| Bispingen | Lower Saxony (NI) | — | Verification pending |
| Bodensee | Pending verification | — | Verification pending |
| Borkum | Lower Saxony (NI) | € 4.80 | Verified |
| Braunlage | Lower Saxony (NI) | € 3.05 | Verified |
| Bremen | Bremen (HB) | — | Verification pending |
| Bundesstadt Bonn | North Rhine-Westphalia (NW) | € 7.49 | Verified |
| Büsum | Schleswig-Holstein (SH) | € 4.00 | Verified |
| Cochem | Rhineland-Palatinate (RP) | — | Verification pending |
| Dahme | Schleswig-Holstein (SH) | — | Verification pending |
| Dortmund | North Rhine-Westphalia (NW) | — | Verification pending |
| Dresden | Saxony (SN) | — | Verification pending |
| Düsseldorf | North Rhine-Westphalia (NW) | € 3.00 | Verified |
| Eckernförde | Schleswig-Holstein (SH) | € 3.00 | Verified |
| Flensburg | Schleswig-Holstein (SH) | — | Verification pending |
| Frankfurt am Main | Hesse (HE) | € 2.00 | Verified |
| Freie und Hansestadt Hamburg | Hamburg (HH) | € 4.80 | Verified |
| Föhr | Schleswig-Holstein (SH) | € 3.50 | Verified |
| Füssen | Bavaria (BY) | € 3.00 | Verified |
| Garmisch-Partenkirchen | Bavaria (BY) | € 3.00 | Verified |
| Gemeinde Baltrum | Lower Saxony (NI) | € 3.50 | Verified |
| Gemeinde Butjadingen | Lower Saxony (NI) | € 3.50 | Verified |
| Gemeinde Ostseebad Laboe | Schleswig-Holstein (SH) | € 3.00 | Verified |
| Gemeinde Ostseebad Sellin | Mecklenburg-Western Pomerania (MV) | € 3.37 | Verified |
| Gemeinde Schwangau | Bavaria (BY) | € 1.90 | Verified |
| Grömitz | Schleswig-Holstein (SH) | € 4.00 | Verified |
| Günzburg | Bavaria (BY) | — | Verification pending |
| Hanse- und Universitätsstadt Rostock | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| Hansestadt Lübeck | Schleswig-Holstein (SH) | € 3.50 | Verified |
| Hansestadt Medebach | North Rhine-Westphalia (NW) | € 2.00 | Verified |
| Hansestadt Stralsund | Mecklenburg-Western Pomerania (MV) | — | Verification pending |
| Hansestadt Wismar | Mecklenburg-Western Pomerania (MV) | € 5.00 | Verified |
| Haren (Ems) | Pending verification | — | Verification pending |
| Heidelberg | Baden-Württemberg (BW) | € 3.50 | Verified |
| Heiligenhafen | Schleswig-Holstein (SH) | € 3.00 | Verified |
| Inselgemeinde Juist | Lower Saxony (NI) | € 4.80 | Verified |
| Kappeln | Schleswig-Holstein (SH) | — | Verification pending |
| Kiel | Schleswig-Holstein (SH) | € 5.00 | Verified |
| Köln | North Rhine-Westphalia (NW) | € 5.35 | Verified |
| Landeshauptstadt Hannover | Lower Saxony (NI) | € 12.00 | Verified |
| Landeshauptstadt Wiesbaden | Hesse (HE) | € 5.00 | Verified |
| Langeoog | Lower Saxony (NI) | € 4.95 | Verified |
| Leipzig | Saxony (SN) | € 2.77 | Verified |
| Mannheim, Universitätsstadt | Baden-Württemberg (BW) | € 3.60 | Verified |
| Markt Bad Birnbach | Bavaria (BY) | € 3.40 | Verified |
| Markt Bad Hindelang | Bavaria (BY) | € 3.30 | Verified |
| Markt Berchtesgaden | Bavaria (BY) | € 3.10 | Verified |
| Markt Bodenmais | Bavaria (BY) | € 3.60 | Verified |
| Markt Oberstdorf | Bavaria (BY) | € 4.70 | Verified |
| München | Bavaria (BY) | — | Verification pending |
| Münster | North Rhine-Westphalia (NW) | — | Verification pending |
| Neuharlingersiel | Lower Saxony (NI) | € 3.50 | Verified |
| Neustadt an der Donau | Bavaria (BY) | € 2.10 | Verified |
| Nohfelden | Saarland (SL) | € 0.50 | Verified |
| Norddeich | Lower Saxony (NI) | € 3.50 | Verified |
| Norderney | Lower Saxony (NI) | € 4.90 | Verified |
| Nürnberg | Pending verification | — | Verification pending |
| Oberstaufen | Bavaria (BY) | € 3.50 | Verified |
| Ostseebad Baabe | Mecklenburg-Western Pomerania (MV) | € 3.37 | Verified |
| Ostseebad Binz | Mecklenburg-Western Pomerania (MV) | € 3.40 | Verified |
| Ostseebad Boltenhagen | Mecklenburg-Western Pomerania (MV) | € 3.00 | Verified |
| Ostseebad Göhren | Mecklenburg-Western Pomerania (MV) | € 3.37 | Verified |
| Ostseebad Heringsdorf | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| Ostseebad Karlshagen | Mecklenburg-Western Pomerania (MV) | € 3.05 | Verified |
| Ostseebad Zinnowitz | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| Ostseeheilbad Graal-Müritz | Mecklenburg-Western Pomerania (MV) | € 2.80 | Verified |
| Peenemünde | Mecklenburg-Western Pomerania (MV) | — | Verification pending |
| Potsdam | Brandenburg (BB) | — | Verification pending |
| Regensburg | Pending verification | — | Verification pending |
| Rust | Baden-Württemberg (BW) | € 1.45 | Verified |
| Rügen | Mecklenburg-Western Pomerania (MV) | € 1.50 | Verified |
| Sankt Peter-Ording | Schleswig-Holstein (SH) | € 4.00 | Verified |
| Sassnitz | Mecklenburg-Western Pomerania (MV) | € 3.00 | Verified |
| Scharbeutz | Schleswig-Holstein (SH) | € 3.50 | Verified |
| Schmallenberg | North Rhine-Westphalia (NW) | € 2.50 | Verified |
| Soltau | Lower Saxony (NI) | € 1.75 | Verified |
| Stadt Ostseebad Kühlungsborn | Mecklenburg-Western Pomerania (MV) | € 3.00 | Verified |
| Stadt Ostseebad Rerik | Mecklenburg-Western Pomerania (MV) | € 2.00 | Verified |
| Stadt Usedom | Pending verification | — | Verification pending |
| Stuttgart | Baden-Württemberg (BW) | € 3.00 | Verified |
| Sylt | Schleswig-Holstein (SH) | € 4.10 | Verified |
| Timmendorfer Strand | Pending verification | — | Verification pending |
| Travemünde | Schleswig-Holstein (SH) | € 3.50 | Verified |
| Welterbestadt Quedlinburg | Saxony-Anhalt (ST) | € 3.00 | Verified |
| Wernigerode | Saxony-Anhalt (ST) | € 3.50 | Verified |
| cuxhaven | Lower Saxony (NI) | € 4.00 | Verified |
| fehmarn | Schleswig-Holstein (SH) | € 2.30 | Verified |
| prerow | Mecklenburg-Western Pomerania (MV) | € 2.50 | Verified |
| warnemünde | Mecklenburg-Western Pomerania (MV) | € 3.70 | Verified |
| zingst | Mecklenburg-Western Pomerania (MV) | € 3.00 | Verified |