Rust charges a flat visitor tax of EUR 1.45 per person per day/night, including VAT. For a stay with several nights, the total is capped at EUR 7.25 per person per stay (maximum five nights). Arrival and departure together count as one day. Residents of Rust who are subject to the tax pay an annual flat rate of EUR 43.00 per person. The tax applies from arrival through departure and is due on the last day of the stay.
Exempt are day visitors without an overnight stay; children who have not yet reached age 12; visitors staying free of charge in a resident’s household who do not use spa/recreational facilities or attend relevant events; ill or severely disabled persons unable to use those facilities/events if medically certified; persons with a documented disability level (GdB) of 100%; necessary accompanying persons for such severely disabled persons, if documented and they do not use the facilities/events themselves; and residents of Rust’s partner municipality, Marlenheim. Non-residents and certain Rust residents staying for work, training, conferences or other business-related events in Rust are not subject to the tax if they provide suitable proof.
The 2026 bylaw expressly treats anyone who commercially provides a dwelling as a holiday apartment, or a pitch for motorhome users, as an accommodation provider. The provider must register guests with the Municipality of Rust within three days after arrival, deregister them within eight days after departure, collect the visitor tax, and remit the monthly receipts to the municipality by the 10th of the following month. Providers must report the guest’s name, first name, arrival and expected departure (and departure once known), guest category/adult and child counts, postal code/locality, and supporting documents for exemptions. Reporting uses municipality-provided paper registration forms or the secure electronic reporting procedure; individual access credentials are supplied for electronic reporting. The provider must display the bylaw prominently and report refusals to pay. The cited bylaw contains no separate short-term-rental registration-number, Wohnraumschutz or Zweckentfremdungsverbot requirement.