Butjadingen levies a visitor contribution (Gästebeitrag), not a percentage-based accommodation tax. For 2026, the high season is 15 March–15 October: EUR 3.50 per night for each person aged 13 or over and EUR 2.10 for children aged 3–12. The low season is 16 October–14 March: EUR 1.60 for persons aged 13 or over and EUR 1.00 for children aged 3–12. Children under 3 pay nothing. The contribution includes statutory VAT. A voluntary annual visitor contribution is also available: EUR 98.00 per adult (13+) and EUR 58.80 per child (3–12).
Exemptions include children under 3; the third and each additional child in a family when the first two children pay; unpaid visiting relatives and certain household members of residents or people in employment/training in the area; persons staying for work or vocational training (as stated on the municipality’s visitor-contribution page); severely disabled persons meeting the stated conditions (at least 80% disability or the official H marker, with additional self-payer conditions stated on the information page); eligible accompanying persons of severely disabled people; and people staying for only one night for a special family event such as a wedding or funeral. Eligible persons must prove the exemption. Certain social-welfare, youth-camp, and municipality-approved conference/congress/training participants receive a 50% reduction.
The visitor-contribution rules cover paid accommodation and temporary letting of housing, as well as campsites, motorhome pitches, weekend plots and boat berths. Hosts (Wohnungsgeber) must issue a digital guest card within 24 hours of arrival, collect the contribution, and report the guest to Tourismus-Service Butjadingen within three days—normally through the AVS web portal, or alternatively using the municipal landlord guest-registration form. The contribution must be remitted within 14 days after the service’s payment request. Hosts must keep a guest register containing the host/accommodation and guest details, arrival/departure dates, and exemption/reduction grounds; it must be completed within 24 hours, retained for five years, produced on request, and the visitor-contribution statute must be displayed visibly in rented premises. The cited official visitor-tax materials do not state a separate registration-number, Wohnraumschutz, or Zweckentfremdungsverbot requirement.