Bonn has no fixed adult flat rate per person/night. From 1 January 2026, the accommodation tax (Beherbergungssteuer) is 7% of the amount spent on accommodation, including VAT; separately itemised services such as breakfast are excluded. The tax is charged for up to 21 consecutive days in the same establishment. The official example is €100 net accommodation + €7 VAT = €107 taxable base, producing €7.49 accommodation tax. Thus €7.49 is an illustrative nominal amount, not a universal per-person/night rate. The guest is liable for the tax; the accommodation operator collects it and remits it to the city. Operators must submit quarterly tax returns by the 15th day after the quarter and pay by the 30th day.
Exempt: children and young people under 18; persons staying in Bonn for an absolutely necessary medical treatment, including a medically required accompanying person; and accommodation costs for school trips approved by the school administration and accompanied by teachers. Homeless persons, asylum seekers and people whose home is temporarily uninhabitable (for example after water damage or fire) are not taxed because this meets basic housing needs. Disability alone does not create a general exemption, but a medically or disability-required accompanying person and the additional cost of an assistance dog are not taxable when necessity is documented. Business trips are not generally exempt. Exemptions must be documented at the accommodation establishment, normally no later than check-out.
Bonn requires registration of housing used for short-term rentals, including holiday apartments or guesthouses advertised on holiday-rental platforms. A free Wohnraum-Identitätsnummer (residential-space ID number) is generated through the NRW building portal after registration; platforms may accept only listings with this ID. Short-term rental of housing is permit-free up to three months, maximum 90 days per calendar year; students may use rented housing for up to 180 days with a rental-contract copy and current enrolment certificate. Beyond those limits, a permit from the City of Bonn is required. The intention to offer/use housing for short-term rental and the actual letting must be reported to the competent authority. Accommodation operators must also collect the accommodation tax, keep the required guest evidence/records and file/pay quarterly tax returns.