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City Tax Berlin


What is the City Tax?
The City Tax in Berlin is a lodging tax levied on the expenses for paid overnight stays in accommodation establishments in Berlin. The tax applies regardless of whether the accommodation is actually used or not, as long as a separate expense is incurred for it. The overnight tax is also known as the City Tax, Bed Tax, or Tourism Levy; in most cases, these terms refer to the same thing.

Since January 1, 2014, the overnight tax applies to private overnight stays. From April 1, 2024, it will also be due for business overnight stays, except for trips that were legally agreed upon before April 1, 2024.


How much is the Berlin City Tax?
Since January 1, 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.


Who has to pay the City Tax in Berlin?
The accommodation provider is responsible for the tax, which arises when the payment for the accommodation service is made. Guests are required to pay the tax, but the responsibility for transferring it to the tax authorities lies with the accommodation provider. The overnight tax is therefore collected directly by hotels and shown as part of the bill.
The law does not explicitly provide an exception for business travelers. In principle, the bed tax is levied on every paid overnight stay, regardless of whether the stay is for business or private reasons. There is no exemption for business travelers in the law.


In which types of accommodations is the City Tax levied in Berlin?
The City Tax is levied in all accommodation establishments that offer short-term paid lodging. This includes not only hotels but also hostels, guesthouses, and other lodging providers.


Changes to the overnight tax since April 1, 2024
Previously: For stays longer than 21 consecutive nights, the additional nights were not subject to taxation. Since January 1, 2025, short-term accommodations are also subject to the tax. A "short-term" stay is defined as lodging provided for less than six months.

Additionally, the taxation period will change. Starting January 1, 2026, it will shift from a calendar month to a calendar quarter. The previous option for establishments with fewer than ten beds to choose between monthly or quarterly reporting will no longer be available.


For more information, please visit the Berlin Senate website.


Responsible Tax Office
The overnight tax in Berlin is managed centrally. The responsible office is the Finanzamt Marzahn-Hellersdorf, Allee der Kosmonauten 29, 12681 Berlin.

Central phone number for the overnight tax department: (030) 9024 26976