The accommodation tax in Hannover

The tax is levied by the City of Hannover as an indirect tax. The operator of the lodging facility is liable for the tax. The operator may pass on the accommodation tax owed to the guest.

You can find more information here.

Which benefits are taxed?

Accommodation provided at lodging facilities within the city limits of Hanover is subject to taxation. According to the Statutes of the State Capital of Hanover, such facilities include, in particular, hotels, hostels, motels, boarding houses, inns, guesthouses, bed-and-breakfasts, youth hostels, vacation homes, vacation apartments, guest rooms, private rooms, campgrounds, RV and motorhome sites, and similar establishments.
Overnight stays in hospitals, preventive care and rehabilitation clinics, senior centers, nursing homes, hospices, and women’s shelters are not subject to tax.
The accommodation tax will be levied on all overnight stays starting January 1, 2024, regardless of the booking date.

Who is required to pay the accommodation tax?

Regardless of the reason for travel (business or personal), all adults must pay the accommodation tax, regardless of the length of stay (including day rooms).

What is the procedure for cancelations and no-shows?

The cancellation of a contractually agreed accommodation service prior to its use does not trigger taxation, as the accommodation was not actually provided.
Unlike in the case of cancellations, guests who do not show up (no-shows)—who booked the lodging service but, for whatever reason, did not use it—must pay. Since the lodging service was actually available or reserved, the possibility of a paid overnight stay at the lodging facility still existed. Accordingly, there is an obligation to pay tax.

How is the accommodation tax calculated?

The accommodation tax rate is calculated based on the gross price of the overnight stay. Additional ancillary services such as meals, parking, etc., are not subject to tax.
In the event that an accommodation unit (e.g., a double room or vacation apartment) is occupied by multiple people, the amount for shared accommodation must be divided by the number of adult guests and allocated proportionally to each overnight guest as the tax base.
A sliding scale is provided for this purpose. Accordingly, the accommodation tax per adult guest and overnight stay is 0.50 euros for a gross rate of up to 10.00 euros, from €10.01 to €25, €1.50; from over €25 to €50, €3; from over €50 to €100, €4; and increases by €1 for each additional €50 of gross fee (or fraction thereof).

What is the calculation if several people occupy a room or minors are traveling with me?

Three adult travelers are staying in a vacation rental for 130 euros; a tax of 9 euros applies, or 3 euros per person.
A family of four (both children are minors) stays in a family room for 150 euros; a tax of 8 euros (4 euros per adult) applies.
Examples:

What is the rule if I have booked an experience package?

If you have booked an experience package (overnight stay package) with us, the accommodation tax is already included in the price of your trip. In this case, you do not need to pay the accommodation tax at the hotel.