Mannheim levies a percentage-based accommodation tax (Beherbergungssteuer), not a flat per-person charge. For stays from 1 January 2026 the rate is 4.5% of the guest’s net accommodation expense (excluding VAT); from 1 January 2027 it is 5%. The official FAQ illustrates the current rate as EUR 3.60 per person/night for one guest paying EUR 80 net per night, and EUR 2.00 per person/night when two guests share an EUR 80 net room. The tax is collected from the guest by the accommodation operator. Only the first 21 days of an uninterrupted stay in the same establishment are taxable.
There is no exemption or reduced rate for business travellers: private and business stays are taxed alike. The official rules exclude accommodation in hospitals, rehabilitation clinics, retirement and nursing homes, hospices, refugee accommodation and comparable facilities for people in special social situations; stays that establish a residence under registration law are not taxed. For an uninterrupted stay longer than 21 days, only the first 21 days are taxable. No child- or disability-based exemption/reduction is stated in the official materials. A guide dog for a blind guest is not included in the taxable ancillary-service expense.
Short-term rental means an actual or intended letting for no more than six months. Once any overnight offer is advertised, the accommodation must be registered with the city before the reportable event using the official form. The operator must collect the accommodation tax, file and pay it quarterly (report by the 15th day after the quarter; pay by the 30th day), and keep the required records. Separately, Mannheim requires prior registration and a registration number for residential space offered or advertised to changing users for temporary guest accommodation, regardless of duration or floor-area share. The registration number must be clearly visible in every listing. If the use is subject to approval (more than 10 weeks per calendar year and more than 50% of the living space), a Zweckentfremdung permit is required and must accompany the registration application.