Hannover levies a Beherbergungsteuer (accommodation tax), effective from 1 January 2024 and amended effective 1 January 2026. The tax is based on the gross accommodation charge per guest and night, including VAT, not on a fixed seasonal rate. The current standard bracket is EUR 3.00 when the gross accommodation charge is more than EUR 25 and up to EUR 50 per guest/night. For each additional started EUR 50 of gross charge, the tax increases by EUR 1.00; for a gross charge above EUR 450, it is capped at EUR 12.00. Accommodation charges up to and including EUR 25 per guest/night are tax-free under the current amended structure. Catering, minibar drinks and parking are excluded from the tax base when separately identifiable. The EUR 3.00 figure is therefore the standard nominal adult bracket, not a universal flat rate.
The tax applies to adult accommodation guests. Minors are not included when a shared accommodation charge is allocated among guests, so they do not increase the taxable per-guest base. Stays in hospitals, preventive/rehabilitation clinics, residential and nursing homes, hospices, women's shelters and comparable facilities for people in special social situations are outside the definition of taxable accommodation. A person registered in the accommodation establishment as having their sole, main or secondary residence is also outside the taxable accommodation definition. Accommodation in a tax-recognized non-profit establishment is exempt only for young people up to the age of 27 and only insofar as it is not an economic business operation. The official rules state no general exemption or reduction for business travellers or disability.
The accommodation-tax ordinance covers hotels, hostels, boarding houses, guesthouses, pensions, youth hostels, holiday homes and apartments, guest rooms, private rooms, campsites, workers' accommodation and motorhome pitches. Hosts must notify the City electronically or on the official form within one month of starting or ending availability, a change of operator, relocation or relevant data change. A separate tax return is due for each establishment by the 15th day after each calendar quarter, with the taxable gross accommodation revenue and tax-bracket allocation. Hosts must retain and provide on request guest/booker name, address, date of birth, arrival and departure dates, duration and accommodation charge; no accommodation registration number is specified in the cited ordinance. Separately, Hannover's residential-use protection rules apply from 11 July 2025: paid day- or week-based holiday letting or other guest accommodation of residential space for more than 12 weeks per calendar year is generally a prohibited change of use unless the City grants a permit. Up to 12 weeks per year is described by the City as not yet constituting prohibited change of use. The City may fine unauthorized misuse up to EUR 100,000.