Cologne City Cultural Promotion Levy (Overnight Stay Tax)
The city of Cologne levies an overnight tax on all paid overnight stays in hotels and accommodation establishments – regardless of whether the stay is for private or business reasons.
Who is affected?
The tax liability applies to all overnight guests, for both private and professionally necessary stays. An exemption, as was previously possible for business trips, is no longer available.
Level of the levy
The cultural funding levy amounts to 5 % of the gross accommodation price (incl. VAT) and will be in addition to the room rate calculated.
You can find more information from the City of Cologne: