Amrum's unified visitor tax (Kurabgabe) is EUR 3.50 per chargeable person per night during the main season, 1 March–31 October. It is EUR 1.80 per person per night during the rest of the year. The arrival day counts as a full day; the departure day is not charged. Children under 18 who are unaccompanied by an adult supervisor or traveling in a group pay a reduced EUR 0.50 per day. A voluntary or applicable annual flat rate is EUR 105.00 (30 main-season daily rates).
Exemptions include: people with disabilities who can prove a permanent need for assistance, plus their accompanying person when staying in the same accommodation; children and young people under 18 accompanied by an adult supervisor (but not children on group trips); people present for work, business or trade on behalf of a locally based client, provided they do not use municipal spa/recreation facilities or events; certain relatives of residents who stay free of charge in the resident's household and do not use those facilities; and day visitors from Föhr who hold a valid Föhr guest card and stay on Amrum for no more than one calendar day. Ordinary business travelers are not generally exempt. Unaccompanied or group-traveling under-18s receive the reduced EUR 0.50 rate instead.
The 2025 bylaw treats paid or unpaid short-term accommodation providers broadly: room lessors, owners or long-term users who let units to third parties (including relatives or friends), campsites, boat berths, hostels and clinics. Hosts must issue each guest a guest card, calculate and collect the visitor tax, and remit it free of charge to the designated tourism authority. They must choose and operate either the electronic or paper registration-slip procedure, notify changes to their own details in writing within two weeks, keep the host copy/control receipt for at least three calendar years after departure, display the bylaw visibly for guests, and remain jointly liable for timely and complete collection and remittance. The electronic procedure requires internet-enabled equipment, guest-data entry and a SEPA direct-debit mandate; the paper procedure uses numbered forms. The cited Amrum sources do not state a short-term-rental registration-number requirement, a Wohnraumschutz requirement or a Zweckentfremdungsverbot.