Implementation of the Lodging Tax
As of yesterday, Monday, July 1, 2026, the ordinance on the collection of an accommodation tax went into effect. As of that date, the tax is being collected from guests in the state capital of Mainz in the form of a local excise tax, regardless of the purpose of their stay.
| Over 20 euros up to 50 euros | 2.00 euros | |
| Over 50 euros up to 100 euros | 3.00 euros | |
| Over 100 euros up to 200 euros | 4.00 euros | |
| Over 200 euros | 5.00 euros |
Since then, operators of lodging establishments have been required to collect the lodging tax from guests and remit it to the state capital of Mainz as a pass-through item. This is because, according to the bylaws, the guest—and not the lodging establishment—is considered the party liable for the tax.
Consequently, the tax is not part of the establishment’s room rate but is a separate item to be listed on the bill, which is also not subject to value-added tax.
To mark the introduction of the tax in the state capital, the city administration has posted frequently asked questions (FAQs) from businesses and citizens on its website at www.mainz.de (search term: “Beherbergungsabgabe”) following the publication of the ordinance. Interested parties can also find the relevant staff members here, who are happy to assist with specific questions.
Further information:
https://www.mainz.de/service-nutzen/dezernate-und-aemter/aemter/beherbergungsabgabe