Accommodation tax
A lodging tax will be levied in Mainz, the state capital, starting July 1, 2026. The legal basis for this is the Lodging Tax Ordinance adopted by the City Council on May 3, 2026. The ordinance was published in Amtsblatt No. 24 on June 5, 2026.
Basics
The lodging tax is a local excise tax levied by the state capital of Mainz on all temporary overnight stays for which a fee is charged and that do not serve basic housing needs.
In this context, “temporary” means that the actual or intended stay does not exceed 6 months. For longer stays, the accommodation is presumed to meet basic housing needs. This requirement is also met for individuals who, regardless of the duration of their stay, are registered at the address of the lodging facility as having their sole residence or primary or secondary residence in accordance with the Federal Registration Act.
Further exceptions apply, among other things, to accommodation in:
- hospitals
- Preventive care and rehabilitation clinics
- Senior, retirement, and nursing homes
- residential facilities providing assistance to people with disabilities
- Hospices
- Women’s shelters
- Similar facilities for people in special social situations
Likewise, companions of severely disabled persons whose disability ID card bears the “B” designation are exempt from the fee.
Furthermore, the fee does not apply if only cancellation fees or no-show fees are charged.
Tax Assessment
Calculation Examples
Transitional Provision
Legal Basis and Forms
- Regulations on the Lodging TaxPDF-File150,16 kB
Regulations on the Lodging Tax, effective July 1, 2026
- Explanation of the Lodging Tax for Overnight Stays in MainzPDF-File143,04 kB