Berlin does not use a flat per-person-per-night rate. The accommodation tax (Übernachtungsteuer/City Tax) is 7.5% of the net overnight accommodation charge, excluding VAT and charges for other services such as breakfast. It applies to paid short-term accommodation of less than six months, including hotels, pensions, hostels, private holiday apartments, holiday homes, rooms in private homes and youth hostels. Private and business stays are taxable; business stays have been taxable since 1 April 2024. For 2026, the operator self-assesses and files electronically for each calendar quarter, by the 10th day after the quarter ends.
There is no general exemption for children or business travelers in the current rules. The official guidance lists as non-taxable: accommodation for homeless persons, asylum seekers and so-called relocation tenants; accommodation needed because a home is uninhabitable during renovation or conversion; accommodation for a companion required by a person with a disability, with proof of the disability; patient stays exclusively for medically prescribed inpatient or outpatient treatment or rehabilitation, with medical proof; and pupils on class or school trips, with a school certificate. The guidance lists teachers on school trips, corporate travel groups, diplomatic-status travelers, association/foundation/religious-community trips, privately or professionally motivated language trips, and kindergarten trips as taxable.
A paid short-term rental operator is a taxable accommodation business and must notify the responsible tax office of the start and end of the activity within one week. For 2026, the operator must electronically submit a self-assessed quarterly tax return by the 10th day after each calendar quarter, reporting total and taxable overnight stays; electronic filing may be waived only upon application in cases of undue hardship. For residential short-term rentals, Berlin's housing-use rules also apply: repeated paid rentals by the day or week as holiday accommodation generally require prior approval from the district housing office. The approval provides a registration number, which must be displayed publicly in advertisements, including online platforms. Renting up to 49% of the main Berlin residence can be approval-free only after prior notification to the district office; the assigned registration number must still be publicly displayed. As of the official 2026 update, implementation of the new digital registration system is still in testing and new registration numbers are temporarily not being issued; hosts may continue using an existing registration number until further notice.