Norderney charges a guest tax (Gästebeitrag) per person and stay day. For overnight stays in 2026, adults aged 18+ pay EUR 4.90 in the high season (01 Jan–05 Jan, 15 Mar–31 Oct, and 21 Dec–31 Dec) and EUR 3.10 in the low season (06 Jan–14 Mar and 01 Nov–20 Dec). Young people aged 14–17 pay EUR 2.45 / EUR 1.55 respectively. Arrival and departure together count as one day. A voluntary annual guest contribution equals 30 high-season daily rates.
Children up to and including age 13 are exempt. People staying exclusively for work, school or vocational training are exempt if they do not use tourism facilities or attend tourism events; hospital patients while bedridden and companions of severely disabled people whose pass shows that constant assistance is required (mark B) are also exempt. Holders of a disability pass with a degree of disability (GdB) of 100 receive a 50% reduction. Young people aged 14–17 receive the reduced youth rate. The ordinance also caps a family assessment at four people, with the youngest family members exempted if the cap is exceeded.
The official guest-tax ordinance does not state a short-term-rental registration number, Wohnraumschutz permit or Zweckentfremdungsverbot. It does impose guest-tax duties on accommodation providers (Wohnungsgeber), including camping-site and boat-berth operators: if the electronic card system cannot be used, the provider must register the guest with Staatsbad Norderney GmbH within 24 hours or by the next working day, report extensions within 24 hours, collect and remit the guest tax, and display a copy of the ordinance for guests. The provider is jointly liable unless the guest has been reported. The ordinance does not prescribe a separate Airbnb/holiday-rental host registration number in the cited materials.