Dresden does not use a fixed euro-per-person nightly rate. The accommodation tax (Beherbergungssteuer) is 6% of the gross overnight accommodation charge, including VAT, collected from the guest at departure. Therefore no single EUR-per-person-per-night amount can be stated without the accommodation price. It applies to paid overnight stays in hotels, inns, pensions, holiday accommodation, campsites where the specified sanitary facilities are offered, and furnished rooms offered for short-term rent. Business-related stays are taxable under the rules applicable from 1 July 2023; the former business-travel exemption applied only to stays up to 30 June 2023.
Exemptions include minors; persons with a severe disability degree of at least 80 and, where the disability pass shows marker “B”, their accompanying persons; persons staying in Dresden for a medically necessary treatment and a medically required companion; persons registered at the accommodation address as their sole, primary or secondary residence; and persons under 27 staying for educational/training purposes (for stays from 1 September 2023). Evidence must be provided at the accommodation; medical exemptions are initially paid and claimed by refund. Ordinary business travellers are not exempt for stays from 1 July 2023.
Furnished rooms and holiday accommodation offered for short-term rent are treated as accommodation establishments. The operator must register the establishment with Dresden’s tax and treasury office, collect 6% from guests at departure, file and pay the tax by the 15th day after the reporting period, keep required invoices and exemption registration forms, and provide them to the city on request. Dresden’s building-control information also states that converting a dwelling into a holiday flat/short-term rental requires a change-of-use building permit. No official Dresden registration-number requirement was identified in the reviewed sources. The city’s 2026 information describes a proposed residential-use protection/anti-misuse ordinance; it should not be treated as an already verified enacted local ordinance here.