Münster levies a Beherbergungssteuer (accommodation tax), not a fixed per-person nightly amount. The rate is 4.5% of the guest's accommodation consideration including VAT. It applies to paid overnight accommodation and equivalent paid use such as a day room, whether or not the booked accommodation is actually used. For package prices where accommodation cannot be separated from other services, the taxable base is the total bill less EUR 10 for breakfast and EUR 15 each for lunch and dinner per guest and meal. Business/professional trips are taxable from 1 January 2024. Because the official rule is percentage-based, no verified fixed EUR-per-person-per-night rate can be extracted; the numeric field is therefore null.
Exemptions are limited: accommodation as part of a school educational program through upper secondary level is exempt, including accompanying teachers. Minors accommodated during vocational training by a recognized youth-welfare provider are also exempt. Evidence must be provided and retained. There is no business-traveler exemption: mandatory business/professional stays are taxable from 1 January 2024. The city FAQ does not state a general child, disability, or senior reduction.
For short-term letting of residential space for tourism or temporary work stays, Münster requires prior registration and a Wohnraum-Identitätsnummer (Wohnraum ID), including for rentals that are still permit-free. The ID must be displayed clearly in every listing or advertisement. Without a permit, short-term letting is limited to 90 days per calendar year (180 days for housing rented by students); longer use requires a Zweckentfremdung permit. Each individual letting must be reported to the city no later than the tenth day after it begins; failure to report causes the ID to expire. Separately, accommodation operators must collect the 4.5% accommodation tax, file a signed quarterly tax return by the 15th day after quarter-end (including a zero return), pay by the 20th day, keep guest and stay records and exemption evidence, and retain tax records for ten years. No separate tourism registration number is stated in the accommodation-tax rules; the Wohnraum-ID is the short-term residential-rental registration number.