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All rooms at Baldeneysee – including privately rented ones – are affected.
Essen, Baldeneysee, June 4, 2025. A new accommodation tax ordinance will apply in Essen from August 1, 2025, which will tax overnight stays in Hotels, The tax applies to accommodations in private residences and via online booking portals. Guests will have to pay a 5 percent levy on their overnight costs, capped at 9 euros per day. Previously, Essen was exempt from this tax, while other cities in Germany and many cities worldwide have been levying a "bed tax" for years.
Bed tax and city tax
The German Taxpayers Federation (Bund der Steuerzahler e.V.) published a nationwide survey of 231 independent cities and larger towns for the year 2024, revealing that 34 cities levy an overnight accommodation tax and many more are planning to do so in the near future. The number is now said to have already risen to 60. The amount of the tax, also known as a bed tax or city tax, varies. In neighboring Düsseldorf, it is €3 per person per night, with minors on school trips being exempt. Berlin and Dortmund charge as much as 7.5 percent, without offering any exemptions. Internationally, New York has one of the highest rates. There, the tax amounts to 14.75 percent of the room price plus US$3.50 per night.
Who is affected?
With this measure, Essen joins the group of German cities introducing an accommodation tax to generate additional funding for municipal services. Many cities use this extra revenue to finance tourism projects, infrastructure improvements, and environmental protection measures. The tax applies to all accommodation establishments in Essen, regardless of whether they are hotels, guesthouses, or private rentals. Bookings made through online platforms are also included. The establishments themselves are responsible for collecting the tax.
Exemptions from the accommodation tax
Unlike in Berlin or Dortmund, for example, there will be some exceptions in Essen. School and class trips, as well as stays demonstrably for youth-promoting purposes for persons up to 27 years of age, including accompanying persons, will be exempt from the accommodation tax.
Registration and information services
All accommodations that are active until June 1, 2025 – including private room or holiday rentals around the Baldeneysee Residents of the Ruhr Valley area of Essen and the surrounding region must register on the City of Essen's service portal by September 1, 2025, at the latest. The city also plans to hold online information sessions to inform those affected about the new regulations. Further details about these sessions will be announced shortly.
