Accommodation tax

Information for guests - What is the accommodation tax?

The accommodation tax is a so-called local expense tax. The accommodation
tax is levied on the guest's expenditure for the opportunity to stay overnight for a fee in an accommodation facility (hotels, hostels, guesthouses, youth hostels, bed and breakfasts, vacation homes, vacation apartments, guest rooms, campsites, motorhome pitches). The legal basis is the statute on the levying of an accommodation tax in the city of Leipzig.

Who is liable to pay tax?

In principle, all persons who stay overnight in the city of Leipzig for a fee are liable to pay accommodation tax, unless they are exempt (see below). This therefore also applies to persons whose overnight stay is business-related.

How much is the accommodation tax and when is it payable?

The accommodation tax amounts to five percent of the remuneration owed for each individual overnight stay, rounded down to full cents. The tax claim arises at the end of the paid accommodation, usually when the guest leaves the accommodation facility.

Note: Please understand that the operator of your accommodation facility is obliged to collect the accommodation tax from you.
 

Are there exemptions from the accommodation tax?

The following are exempt from the accommodation tax:
a) Children and young people up to the age of 18,
b) severely disabled persons with a degree of disability of 80 or more as stated in a corresponding ID card; if a “B” is stated in the ID card, the exemption also applies to an accompanying person,
c) Persons who have to stay overnight in Leipzig for the purpose of essential medical treatment; if an accompanying person has to stay overnight for medical reasons, the exemption also applies to the accompanying person,
d) persons who are registered at the address of the accommodation facility with their sole residence, main or secondary residence in accordance with the Federal Registration Act.

Note: The conditions for exemption from the accommodation tax must be confirmed by presenting suitable proof at the accommodation facility, unless they are obviously present. Tax exemptions in accordance with point c) can only be claimed upon application to the City Treasurer's Office of the City of Leipzig with appropriate proof.

Please understand that the operator of your accommodation facility is obliged to record your name, residential address, date of birth and date of arrival and departure and have them signed by you, unless accommodation tax is collected on the basis of a tax exemption. This only applies to children under the age of 18 if they are not accompanied by an adult.

Where can you obtain further information on accommodation tax in the city of Leipzig?

Internet: www.leipzig.de/beherbergungssteuer
E-mail: beherbergungssteuer@leipzig.de
Postal address: City of Leipzig, City Treasurer's Office, Tax Department/BgA, Accommodation Tax, 04092 Leipzig
Visitor address: New City Hall, Martin- Luther-Ring 4-6, Room 420
Telephone: 0341 123-8218/-3043
Fax: 0341 123-3025
Opening hours
Monday: 9 a.m. to 12 p.m.
Tuesday: 9 a.m. to 12 p.m. and 1 p.m. to 4 p.m.
Thursday: 1 to 4 p.m.