Please note that the decision to introduce an accommodation tax in Berlin is a political decision to ensure the long-term quality of your Berlin experience. It is not the responsibility of visitBerlin, but of the Berlin Senate Department of Finance.
What is City Tax?
The City Tax in Berlin is an accommodation tax that is levied on the cost of paid overnight stays in an accommodation establishment in Berlin. The tax is levied regardless of whether the accommodation is actually used or not, provided that a separate expense is incurred. The accommodation tax is also known as city tax, bed tax or tourism tax, which in most cases means the same thing.
The overnight tax has applied to private overnight stays since January 1, 2014. From April 1, 2024, it will also be due for business overnight stays, except for trips that were legally agreed before April 1, 2024.
How much is the Berlin City Tax?
As of 1 January 2025, the City Tax has been increased from 5 percent to 7.5 percent. Additional services such as breakfast or the use of other hotel amenities remain tax-free.
GettyImages, Foto: ValentynVolkov
Who pays the City Tax in Berlin?
The accommodation provider is liable for the tax that arises upon payment of the remuneration for the accommodation service. Guests must pay the tax, but the responsibility for paying it to the tax office lies with the accommodation provider. The accommodation tax is therefore collected directly by the hotels and shown as part of the invoice. Furthermore, the law does not contain an explicit exception for business travelers. In general, the bed tax is levied for every paid overnight stay, regardless of whether the stay is for business or private purposes. The law does not provide for an exemption for business travelers.
In which accommodations is the City Tax levied in Berlin?
Die City Tax wird in allen Beherbergungsbetrieben erhoben, die kurzfristige Beherbergungsmöglichkeiten gegen Entgelt zur Verfügung stellen. Dazu zählen nicht nur Hotels, sondern auch Hostels, Pensionen und andere Beherbergungsbetriebe.
Changes to the overnight stay tax since April 1, 2024?
Previously, the following applied: If more than 21 consecutive overnight stays were made, the additional overnight stays were not subject to taxation. Since January 1, 2025, short-term accommodation is also subject to tax. Accommodation that is provided for a period of less than six months is considered “short-term”.
The taxable period will also change. From 01.01.2026, this will be changed from the calendar month to the calendar quarter. The previous option for businesses with fewer than ten beds will no longer apply.
GettyImages, Foto: ValentynVolkov
