Taxes on Airbnb Activities in Germany
(Taxation of Airbnb Income in Germany)
Do you have to pay tax on Airbnb income?
Yes, clearly.
Any income you earn in Germany from renting out a property or a room via Airbnb is considered taxable income.
What types of taxes apply to Airbnb income?
Type of tax – Is it levied? – Details
Income tax (Einkommensteuer) – Yes
Charged on the net profit (revenues minus allowable expenses).
Trade tax (Gewerbesteuer) – Sometimes
Applies if the activity is considered a regular, organized business and not just occasional private renting.
Value-added tax (Umsatzsteuer) – Sometimes
Applies if your annual turnover exceeds €22,000 and you do not use the small business rule (Kleinunternehmerregelung).
“Rent tax” (Mietsteuer) – No
There is no separate tax with this name; rental income is taxed as part of your income tax.
How is tax on Airbnb income calculated?
Calculate the total income from all Airbnb bookings
(Airbnb usually provides annual reports/statements).
Deduct allowable expenses, such as:
Electricity, water, internet (partially)
Airbnb service fees
Municipal charges / local taxes
Furniture, cleaning costs, repair costs
The result (income – expenses) is the taxable income for income tax purposes.
If your profits exceed certain thresholds or you rent out on a permanent and organized basis,
the tax office (Finanzamt) may classify you as a business operator (Gewerbetreibender) and require you to register a business (Gewerbe).
Do you have to register the activity officially?
Situation – Is registration required?
You rent out your own room occasionally
→ Not always; often treated as private rental rather than a business.
You rent out a whole apartment on a permanent and regular basis
→ Yes – in many cases a business registration (Gewerbe) is required.
You have several properties that you rent out via Airbnb
→ A business registration is generally mandatory.
Do you have to file a tax return (Steuererklärung)?
Yes. If you receive income from Airbnb, you generally have to:
file an income tax return (Einkommensteuererklärung),
complete Form Anlage V (rental income form),
attach all relevant expenses, invoices, and the annual Airbnb report.
What about local city tax (Bettensteuer / City Tax)?
Some cities (such as Berlin, Cologne, Hamburg) levy a tourist or bed tax (Bettensteuer/City Tax) on short-term stays.
This tax is either paid directly by the guest or by you as the host.
In many cases it is collected automatically through Airbnb, but you should always check the local regulations in your city.
What happens if you do not declare the income?
Failing to declare Airbnb income is considered tax evasion (Steuerhinterziehung) and can lead to:
Retroactive tax assessments for several years,
Interest on late payments,
Fines or, in serious cases, criminal prosecution.
Key terms
Airbnb-Einkünfte – Income from renting out via Airbnb
Einkommensteuer – Income tax
Gewerbesteuer – Trade tax
Umsatzsteuer – Value-added tax (VAT)
Anlage V – Rental income form in the German income tax return
Bettensteuer / City Tax – Local bed/tourist tax in some cities
Summary
All Airbnb income in Germany is subject to tax.
You must file an annual tax return and correctly complete Anlage V.
If you rent out in a regular and organized way, you may have to register a business (Gewerbe).
Not declaring your Airbnb income is a legal violation and can result in significant financial and legal consequences.
The editorial team of the website strives to provide accurate and well-researched information by consulting multiple sources.
However, errors may still occur, or some information may be incomplete or not fully up to date.
Therefore, the information in this article should be regarded as an initial reference only. For binding and final clarification, you should always consult the competent authorities or a qualified tax advisor.
