Wiesbaden is a state-recognized spa town and levies a year-round spa/visitor tax (Kurbeitrag). The standard rate is EUR 5.00 per adult per stay day. Arrival and departure together count as one day; the charge is limited to 30 stay days per calendar year. Business travellers and participants in conferences, trade fairs, courses and training are generally liable. The statutory basis is the Kurbeitragssatzung, in force from 2024; no separate percentage-based City Tax rate was verified in the official sources reviewed.
Children and adolescents under 18 are exempt. The statute also exempts people staying free of charge as a house guest with a person whose main residence is in Wiesbaden; hospital inpatients; pupils and students on class or study trips; and necessary accompanying persons of severely disabled, physically disabled, blind or ill persons, if the need for constant assistance is medically documented. Additional exemptions cover vocational-school block instruction, qualifying youth-welfare activities, Federal Volunteer Service and Youth Volunteer Service activities, and political-education events for persons under 21. On application with a medical certificate, patients unable to leave their accommodation are exempt for that period; hardship relief/reduction may be granted. Holders of a severe-disability card receive a 50% reduction. Persons with a main or secondary residence in Wiesbaden are not liable as non-local guests.
Paid short-term accommodation, including owners who temporarily provide rooms or residential space, must register every non-local guest for the spa fee. The host must use the city form or electronic procedure, record the guest’s name, address, arrival date and planned departure date, document exemption/reduction claims, send completed forms by the 10th day of the following month (or the 10th day of the month after the quarter for quarterly reporting), keep a continuously updated guest register for four years, collect the fee, show it separately on the accommodation invoice, and remit monthly amounts by the 20th of the following month. No official Wiesbaden registration-number requirement or enacted city-wide Zweckentfremdungsverbot/Ferienwohnungssatzung was verified in the sources reviewed; an official 2025 council item instead describes preparation of a future vacancy-control bylaw.