No visitor/occupancy tax is currently legally chargeable in Munich. The city's 2023 draft/adopted-but-unapproved Overnight Tax Statute specified 5% of the accommodation charge excluding VAT (not a fixed EUR-per-person rate), with the room total generally allocated per guest. However, the supervisory authority refused approval on 20 April 2023; the statute therefore never entered into force, and Bavaria prohibits municipalities from levying an overnight tax. The city was still pursuing constitutional litigation in 2026. The 5% figure is therefore historical/proposed only, not a current amount payable.
Because no tax is currently in force, there are no current tax exemptions to apply. In the unapproved 2023 draft, stays by guests under 18 and by persons with a certified disability grade (GdB) of 80 or more were exempt; hospitals, rehabilitation clinics, residential/nursing homes and hospices were outside the statutory definition of taxable accommodation.
For furnished accommodation offered online for short-term rental, the host must register with the City of Munich before listing it and display the issued, accommodation-specific registration number in the online listing. Registration is free, online, generally unlimited, and a separate number is required for each accommodation. It is not required for hotels, inns, guesthouses or campsites. Registration does not itself authorize the use: approval under the housing-protection/anti-misappropriation rules is always required when an entire dwelling is used for short-term accommodation for more than eight weeks. Listing without a registration number or with a false one is an administrative offence and may lead to a fine and efforts to remove the listing.