Leipzig has no fixed per-person flat rate. From 1 April 2023, the accommodation tax is 5% of the charge for each individual overnight stay, including statutory VAT, apportioned among guests and rounded down to whole cents. The official example is €2.77 per person/night for a €55.50 one-person overnight charge (breakfast excluded); this is an illustrative nominal amount, not a universal flat rate.
Exempt: children and young people under 18; severely disabled persons with a disability degree of at least 80 (and, where the disability pass has marker “B”, an accompanying person); persons staying in Leipzig for an urgently necessary medical treatment, including a medically necessary accompanying person; and persons registered at the accommodation address as their sole, main or secondary residence under the Federal Registration Act. Evidence may be required; medical-treatment exemptions must be claimed from the city treasury with supporting evidence. Business travellers are not listed as exempt.
For accommodation tax, furnished living space offered for short-term rental (less than six months) is an accommodation establishment, including holiday homes, holiday apartments and guest rooms. The operator must notify the city within one month of opening or permanently closing, and again when operator or site data change; all rental locations must also be registered. The operator collects the tax on departure, files and remits the amount collected for each calendar month by the 10th of the following month (including a zero return when applicable), and keeps required records and registration forms. Leipzig’s housing-protection rules additionally apply: since 1 September 2024, using housing for holiday accommodation or short-term rental for more than 12 weeks/84 calendar days per year requires authorization from day 85; a change of use generally requires a building permit. Leipzig currently has no registration-number procedure for holiday-rental listings. Unauthorized conversion can be prohibited and fined up to €100,000.