Baden-Baden's current Kurtaxordnung, effective 1 January 2026, sets the adult visitor tax per person per overnight stay at €4.50 in Kurzone I and €2.00 in Kurzone II. Kurzone I covers accommodation businesses, similar establishments and private landlords in the central area between Sinzheimer Straße/Ooser Hauptstraße and Klosterplatz (Lichtental)/Schafbergstraße, excluding Balg; Kurzone II covers the remaining city area. The rates include reduced VAT currently at 7%. A separate annual flat tax applies to taxable residents with their main personal ties elsewhere: €180 in Zone I and €80 in Zone II.
No tax is charged to Baden-Baden residents and non-resident visitors who work or are in training in Baden-Baden, or to participants in professionally required conferences, congresses, training courses or classes during their duration, provided written proof is submitted at registration. The ordinance also exempts children and young people up to age 18, family visitors staying free in a resident's household, visitors to youth/adult education or training facilities, people medically unable to use spa facilities or attend events if they provide a doctor's certificate, and visitors to motorway service businesses under the applicable federal-road provision. The exemptions apply provided the person does not claim the special guest-card benefits.
A person who accommodates guests for payment or provides a dwelling as a paid holiday rental must notify the Baden-Baden tax department in writing before starting, using the prescribed form and stating the number of beds and rooms. Cessation must be reported in writing within one month. Hosts must register each guest on the day of arrival using a registration form, obtain the guest's signature, issue the guest card to taxable visitors, collect the tax, and remit it monthly by the 10th of the following month. Data must be transmitted through the city's encrypted electronic registration interface; a zero report is required by the same deadline when no guests were hosted. Registration forms and exemption evidence must be retained as required, with exemption evidence retained for three years after the year of departure. The host is liable for complete and correct collection. The ordinance does not state a short-term-rental registration number or impose a Wohnraumschutz/Zweckentfremdungsverbot rule in this tax provision. Non-commercial private landlords may report and remit quarterly by the 10th of April, July, October and January.