Munich tourist tax 2026: 0 euro, because Bavarian law bans the bed tax

The law is one sentence long

Munich adds 0 euro per night in city accommodation tax in 2026. Bavaria's Municipal Charges Act, the Kommunalabgabengesetz, settles it in a single line. Article 3 paragraph 3 reads: "Eine Getränkesteuer, eine Jagdsteuer, eine Speiseeissteuer, eine Übernachtungsteuer, eine Verpackungssteuer und eine Vergnügungssteuer dürfen nicht erhoben werden." An overnight tax sits on the list of local taxes that may not be levied, so no municipality in Bavaria, Munich included, can charge one.

What a stay costs

Four nights for two people in a Munich hotel adds 0 euro of accommodation tax, whatever the star rating and whatever the room rate. That is different from Berlin, Hamburg or Frankfurt, where a share of the room price is added. In Munich the only tax inside the room price is German value added tax, which hotels already include in the rate they quote.

Why travellers keep reading otherwise

The city has tried. DEHOGA Bayern, the state hospitality trade association, reported that Munich announced it would press ahead with an overnight tax and challenge the state government's decision, and that the state responded by widening article 3 of the Kommunalabgabengesetz so that an overnight tax is "in Bayern generell verboten". Booking sites and travel guides still list a Munich tourist tax, but the statute as published carries no rate at all.

What is unclear is whether litigation ever reopens this. The law on the books today allows no charge.

Sources: Bayerisches Kommunalabgabengesetz, Art. 3 and, as trade press, DEHOGA Bayern.

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