Berlin does not levy a fixed euro amount per person per night. The City Tax (Übernachtungsteuer) is 7.5% of the net accommodation charge per taxable stay/night, excluding VAT and separately charged services such as breakfast. It applies to private and, since 1 April 2024, business stays. The current law defines short-term accommodation as less than six months. From 2026, the host files electronically for each calendar quarter, by the 10th day after quarter-end. A euro-per-person figure cannot be stated without the actual net room price.
The official current information identifies no child- or disability-based exemption or reduced rate. Business stays are no longer exempt. The former exemption for stays longer than 21 days was removed from 1 January 2025. The tax is borne by the accommodation business and concerns paid accommodation; the law’s short-term definition is less than six months.
Paid short-term accommodation—including private holiday apartments, houses and rooms—is subject to the City Tax. The host must notify the tax office of starting and ending the accommodation activity within one week, calculate and report the tax, and from 2026 file electronically each calendar quarter by the 10th day after quarter-end. Under Berlin’s housing-misappropriation rules, a host offering a short-term rental generally needs a valid permit where required and a separate registration number for each accommodation unit; the registration number must be clearly displayed in every online or public listing. A permit is generally required to rent out the complete self-used main or secondary residence during absences. No permit is needed for short-term rental of up to 49% of the living area of the self-used main residence or for commercial premises, but the registration-number rules still apply where applicable.