For the Municipality of Sylt (Westerland, Tinnum, Keitum, Munkmarsch, Archsum, Morsum and Rantum), the 2026 visitor tax (Kurabgabe) is EUR 4.10 per person per day in the high season (1 May–31 October 2026) and EUR 2.05 per person per day in the low season (1 January–30 April and 1 November–31 December 2026). The 2026 annual visitor card is EUR 114.80; day visitors pay the applicable day-visitor rate of EUR 4.10 or EUR 2.05. Overnight guests pay through their accommodation provider and receive a guest card.
Children under 18 are exempt. Persons with a degree of disability (GdB) of at least 80% receive a 20% reduction when they present valid proof; a demonstrably necessary accompanying person is exempt. The official Sylt information reviewed does not state a general business-traveller exemption for the Municipality of Sylt.
The Municipality of Sylt’s official information says that, as of its publication, the Sylt municipalities had not enacted a local housing-misuse/ Zweckentfremdung statute; consequently, no EU short-term-rental registration obligation would arise on Sylt under the described mechanism. No registration number is therefore specified in that official notice. Separately, holiday accommodation must be legally authorised: an ordinary dwelling and a holiday apartment are different uses, unauthorised holiday letting may be prohibited, and the district building authority is responsible for binding approval assessments. For visitor-tax administration, the accommodation provider hands overnight guests the guest card; the tax is paid at the accommodation.