Culture and Tourism Tax

Hamburg Culture and Tourism Tax

The culture and tourism tax (KTT) only applies to private travelers and is charged per night and per person (also for children and students). It is based on the net overnight price (without breakfast or other services). If several people use a room together, the corresponding partial amount is used as the basis for calculation.

Calculation example:

(Attention! Due to the current VAT adjustment, the values listed here have been adjusted to 5%.)

If two people stay in one room, the price is € 100 net (or € 107 including 7% VAT).
The calculation of the KTT is then € 100: 2 = € 50, and the KTT is, therefore, € 1 per person according to the table below. As a result, the invoice amount will include KTT

€100 + €1 + €1 = €102
· Plus 7% VAT = € 7.14
· Final price for the night = € 109.14

Here is the breakdown of the KTT grading system:
Net overnight price up to € 50: € 1.07 tax, incl. VAT.
Net overnight price up to € 100: € 2.14 tax, incl. VAT.
Net overnight price up to € 150: € 3.21 tax, incl. VAT.
Net overnight price up to € 200: € 4.28 tax, incl. VAT.
Net overnight price up to € 250: € 5.35 tax, incl. VAT.
Net overnight price up to € 300: € 6.42 tax, incl. VAT.
Net overnight price up to € 350: € 7.49 tax, incl. VAT.
Net overnight price up to € 400: € 8.56 tax, incl. VAT.

The official Hamburg website provides all the essential forms and details required to apply for a business travel exemption. https://www.hamburg.de/fb/nav-steuern-2013/3742264/kttg2013/