Cologne levies a 5% overnight tax on the guest's accommodation expenditure including VAT; it applies to hotels, inns, pensions, private rooms/homes, hostels, holiday apartments, campsites, motorhome pitches with dedicated sanitary facilities, ships and similar establishments. The EUR 5.35 figure is the City's illustrative amount for a EUR 100 net accommodation price plus 7% VAT (EUR 107 taxable base), not a fixed nightly charge. For package prices, the taxable base is reduced by EUR 7 for breakfast and EUR 10 for each lunch or dinner per guest/meal; for a ship package, EUR 100 per guest per night is used. Tax is charged for at most six months of uninterrupted lodging at the same establishment.
Business travel is taxable from 1 July 2024 (only stays that began before that date and continued uninterrupted have transitional relief). Exemptions include housing-needs accommodation for homeless persons/asylum seekers and certain Ukrainian refugees; persons registered as having their sole, main or secondary residence at the lodging address; approved, teacher-accompanied school trips; and stays because the guest's own home is temporarily uninhabitable. A severely disabled guest is not exempt merely because of disability, but a required accompanying person is exempt with proof (disability pass mark “B”). Necessary medical-treatment stays and medically required accompanying persons may claim a later refund with a doctor's certificate. No general child exemption is stated.
Short-term rental of housing is generally prohibited as a change of use unless approved. Every short-term rental is reportable from day one. A housing identity number (Wohnraum-Identitätsnummer) is required before letting, whether commercial or non-commercial, and must be displayed in advertising. Up to 90 days per calendar year is generally permit-free but still requires notification/number; more than 90 days requires a paid change-of-use permit, normally only exceptionally. Student tenants may rent their self-used home up to 180 days per calendar year without a permit, but still need notification, the identity number and proof of student status. Each booking must be reported by the 10th day after the start of the letting. Hosts must collect and remit the 5% overnight tax, submit a quarterly tax registration by the 15th day after each quarter, notify the tax office before starting and when ending operations, and retain exemption evidence as required.