Hamburg’s Culture and Tourism Tax.

The Culture and Tourism Tax (KTT) only applies to private individuals travelling and is levied per night’s accommodation and per person (also applies to minors and students). It is calculated upon the net accommodation price (not including breakfast or other services). If several people are occupying one room together, the corresponding amount due per person is used in calculating the tax.

Example of an invoice:
Two people stay overnight in one room and the room price is €100 net (€107 including 7% sales tax). To calculate the KTT, €100 is divided by 2 to produce €50, and the KTT will total €1 per person in line with the table below. The invoice total including KTT would then be:

· €100 + €1 + €1 = €102
· plus 7% sale tax = €7.14

· Total price for one night’s stay = €109.14

The KTT amount is graded as follows:
Net accommodation price up to €5: €1.07 tax incl. sales tax
Net accommodation price up to €100: €2.14 tax incl. sales tax
Net accommodation price up to €150: €3.21 tax incl. sales tax

Net accommodation price up to €200: €4.28 tax incl. sales tax
Net accommodation price up to €250: €5.35 tax incl. sales tax

Net accommodation price up to €300: €6.42 tax incl. sales tax

Net accommodation price up to €350: €7.49 tax incl. sales tax
Net accommodation price up to €400: €8.56 tax incl. sales tax

Certification of KTT must be per guest; group certifications are not permitted.

Full information can be downloaded here as a PDF (103 KB).

Further information and exemption forms for business travellers can be found on the City of Hamburg website.