Juist charges a visitor contribution (Gästebeitrag), not a percentage-based occupancy tax. For overnight stays in 2026, the standard adult rate (age 14+) is EUR 4.80 per person/night in the high season (1–4 January, 1 April–31 October, and 26–31 December), and EUR 3.00 in the low season (5–10 January, 14 February–31 March, and 1 November–25 December). The published 2026 fee-free period is 11 January–13 February. Children aged 6–13 pay EUR 2.40 in high season and EUR 1.50 in low season; children up to age 5 are free. A yearly guest card costs EUR 144 for ages 14+ and EUR 72 for ages 6–13.
Exempt: children up to and including age 5; qualifying visits by close relatives of residents or employees/apprentices of an island business when accommodated free of charge in the household; persons with a certified 100% disability; officially documented accompanying persons of severely disabled guests who need assistance (marks B or H); designated accompanying persons for child, youth and adult groups (one per 10 participants up to age 17, or one per 15 adult participants); and sailors/sport-boat users entering a port because of danger prevention, for the duration of the danger and with proof. Reduced rates apply to children aged 6–13, qualifying closed groups of pupils/trainees/students up to age 17 in hostel-like accommodation, and same-day visitors aged 6+. Exemptions/reductions must be demonstrated or claimed at registration.
The official Juist visitor-contribution bylaw treats anyone who accommodates guests, temporarily lets living space, or provides temporary boat berths as a cooperating accommodation provider (Wohnungsgeber). If a liable guest does not have a valid guest-contribution card, the host must register the guest with Inselgemeinde Juist within 24 hours or by the first working day after arrival, stating arrival and departure dates, and must report an extension within 24 hours. In the specified registration cases, or if the settlement system cannot be used, the host must collect the contribution and remit it to the municipality. Hosts must display a copy of the bylaw for guests; commissioned booking/handling agents share the duties and the commissioning host must notify the municipality of those agents. The official visitor-contribution materials located do not specify a short-term-rental registration number, Wohnraumschutz permit, or Zweckentfremdungsverbot procedure for Juist.