Accommodation tax: State capital Mainz explains legal structure
Following the presentation of the planned introduction of an accommodation tax on July 1, 2026, the state capital of Mainz has gratefully accepted the questions and comments from the industry and clarified key points. The aim of the tax remains to sustainably secure the financing of tourism and cultural offerings and to strengthen Mainz as a tourism location in the long term.
Mayor Nino Haase emphasizes: "We are aware that a new tax raises questions. At the same time, it is our clear goal to be able to reliably finance and further develop tourism in Mainz in the future. This benefits visitors, businesses, and the city’s community as a whole."
The planned regulation is an accommodation tax in the form of an indirect local excise tax. It does not tax bed capacity, but rather the actual revenue generated from overnight stays. The tax is paid by guests in addition to the room rate and can be passed on by businesses accordingly.
"Compared to a visitor’s fee, the lodging tax is the legally sound and unbureaucratic solution," Haase continues. "It has been tried and tested many times and confirmed by the courts. Many cities have been successfully using this model for years—Trier, for example, since 2018; Stuttgart recently introduced a comparable regulation. This also allows us in Mainz to implement it quickly, which is necessary given the budget situation." A guest fee, by contrast, would involve significantly higher bureaucratic effort, as its amount would have to be determined at great expense and verified in a legally secure manner.
The City of Mainz provides substantial annual funding to support events and institutions such as the Straßenfastnacht, Johannisnacht, and the Gutenberg Museum. These are voluntary contributions. Revenue from the lodging tax helps ensure reliable future funding for these offerings and safeguards Mainz’s appeal as a tourist destination.
The tax is collected by accommodation providers and may be passed on to overnight guests. It is charged in addition to the room rate and listed separately on the invoice. The tax treatment is also legally clarified and has already been confirmed by the courts on multiple occasions.
"Our goal is to work with the industry to further develop tourism in Mainz and make it sustainable for the future," Haase emphasizes. "To this end, we remain in dialogue with representatives of the hospitality industry."