The bed tax is generally calculated on the basis of the length of stay in the area where the tax is levied. For overnight guests, the length of stay is determined by the number of nights spent. The tax amounts to EUR 3.00 per night.

The bed tax is levied regardless of the reason for the overnight stay. No distinction is made between private and business stays.

The following are exempt from the bed tax in accordance with Section 8 of the By-laws:

Minors

• People with severe disabilities with a degree of disability of at least 80
• Persons accompanying severely disabled individuals who hold a disability card marked with the letter ‘B’
• Persons who are required to stay overnight in the city for the purpose of essential medical treatment
• Apprentices, students and school pupils up to the age of 27
• The relevant eligibility criteria must be substantiated by appropriate supporting documents.

The aim is to ensure that the tax is levied uniformly on all paid overnight stays and that overnight guests contribute towards the use of the city’s tourist infrastructure.

Payment of the bed tax is made directly to your landlord.