What it costs
| Net room price (excl. VAT) | City Tax at 7.5% |
|---|---|
| €60 | €4.50 |
| €100 | €7.50 |
| €200 | €15.00 |
| €350 | €26.25 |
The basis is the accommodation price without VAT (7% in Germany for lodging). A room advertised at €107 including VAT therefore rests on €100 net and carries €7.50 of City Tax. For 3 nights at €107, expect about €22.50 extra.
Who pays and when
The traveller bears the tax and the host passes it on to the tax office. Depending on the booking site it is either included in the total or due on arrival: re-read the "taxes and fees" line before paying. Private rentals (flats, rooms in a home) are covered like hotels.
What changed
The rate rose from 5% to 7.5% on 1 January 2025. Business stays, exempt for years, have been taxed since 1 April 2024, and the old exemption for stays over 21 days disappeared in 2025. I found no general exemption for children: ask your host.
What to avoid
Never compare two hotels without adding the City Tax: on 5 nights at €150 it comes to nearly €56. To pick an area, see where to stay in Berlin and our hotels in Mitte; to keep the budget under control, Berlin on a budget.
