City Tax Hamburg

Hamburg imposed a culture and tourism tax in the form of a locally applicable expenditure tax on 1 January 2013. Travelling for business reasons is exempt.

Exemption options

A separate certification has to be completed for each stay in Hamburg that is “strictly necessary for business reasons”, and for each guest:

Employees:
  • Invoice issued to AND payment by the employer or
  • Booking by a representative of the employer or
  • Informal employer certification confirming that the stay “is strictly necessary for business reasons” (the statement should include the exact phrase “strictly necessary for business reasons”) or
  • Employer certification using the official template: download --> here
Freelancers, self-employed individuals and contractors::
  • Complete the self-certification using the official template --> download here
    • No further documentation is required. The municipal authorities reserve the right to check the details provided.
The certification is always valid for one stay; if you depart on a Friday and return on a Monday, then the guest, hotelier and the rain forest are all equally pleased that a new certification has to be submitted and archived for four years.
The statue does not allow for subsequent refunds to the guest. If the guest refuses to inform the hotel about the reason for their stay for data protection reasons, then they must pay the tax.


Services subject to the tax

  • The tax is billed per guest and night, depending on the net nightly cost of the accommodation (excluding breakfast and other services):
    • Net nightly cost of accommodation of up to €10.00: €0.00
    • Net nightly cost of accommodation of up to €25.00: €0.50
    • Net nightly cost of accommodation of up to €50.00: €1.00
    • Net nightly cost of accommodation of up to €100.00: €2.00
    • Net nightly cost of accommodation of up to €150.00: €3.00
    • The tax increases in increments of €1.00 for each €50.00 increase in the net nightly cost of accommodation
  • Children and students, and stays in hotels that bill by the hour, are also subject to the tax at the rates listed above
  • A separate certification must be provided for each guest; group certifications are not accepted

Contact for further forms and questions