The state of Berlin levies an accommodation tax – the so-called City Tax – on overnight stays in the city. It applies to both private and business stays in hotels, guesthouses and similar types of accommodation. This page provides all the key information on the City Tax regulations.
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.
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.
Since 1 January 2014, the accommodation tax has applied to private overnight stays. From 1 April 2024, it will also apply to business overnight stays, with the exception of trips that were legally agreed before 1 April 2024.
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.
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.
The City Tax is levied at all accommodation establishments offering short-term lodging for a fee. This includes not only hotels, but also hostels, guesthouses and other types of accommodation.
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.