For 2026, the adult standard rate is €3.30 per person per night in the pre-season (1 January–31 March) and post-season (1 November–31 December), and €3.70 in the main season (1 April–31 October). The €0.90 public-transport component is included in each rate. The 2026 annual visitor-tax amount is €124.20, including public transport. The tax applies regardless of whether the visitor actually uses the facilities; arrival and departure count as one stay day, using the arrival-day rate.
Children under six are exempt and receive a free UsedomCard. Persons staying for work or on business trips are legally not subject to the visitor tax, but they have no entitlement to the included public-transport benefit. Schwerbehinderte persons are expressly no longer exempt under the current 2026 information. Residents and persons registered as employees in the place are not treated as out-of-town visitors; owners or possessors of a second home predominantly used for recreation are generally liable.
A host (Quartiergeber) who accommodates liable guests or lets housing for recreational purposes must register the guests, collect and remit the visitor tax, and issue the visitor cards. The report must include the required data (including name, address, date of birth, and arrival/departure dates) and be submitted electronically where possible, or on paper, within one working day after arrival. Registration forms must be protected from unauthorized access and retained for one year; the host must provide them and information on the tax to the municipality on request, display the visitor-tax statute visibly, and remit the collected tax by the 10th of the following month. The official housing-preservation material states that conversion, alteration, or change of use of buildings in the protected area requires municipal approval under §173 BauGB; previously approved changes retain grandfathering. No separate short-term-rental registration-number requirement or municipal Zweckentfremdungsverbot was identified in the official sources reviewed.