Offenbach introduces tourism tax on April 1
29.01.2026
As announced in November 2025, the city of Offenbach am Main is introducing a tourism levy in April. The necessary bylaws were introduced by the city council at its meeting yesterday and are to be adopted by the city council in February. With this decision, Offenbach is following in the footsteps of numerous other large cities in Hesse that have already introduced a tax on overnight stays in accommodation establishments. From April 1, 2026, a tourism tax of 2 euros per person per overnight stay will be levied on non-residents staying in Offenbach hotels.
City Treasurer Martin Wilhelm explains: "We have been in close and constructive contact with the Offenbach Chamber of Commerce and Industry and the DEHOGA in Hesse from the outset in order to explain our approach and agree on the least bureaucratic implementation possible for the hotels. Unlike the tax on overnight stays, the income from the tourism tax is earmarked for a specific purpose and is used exclusively for culture, leisure, green spaces and the tourist infrastructure of our city."
Annual revenue of around 1.3 million euros is expected, which is of considerable importance in view of the deficit budget planning. The additional, previously unbudgeted income will help to compensate for rising municipal expenditure and relieve pressure on the budget.
The tourism contribution statutes will be published following the decision by the city councillors. It stipulates that from April 1, 2026, all accommodation establishments will collect the tourism tax from their guests, show it separately on the invoice and pay it to the city. This includes hotels, guesthouses and campsites, but also private individuals who rent out accommodation for a fee (e.g. on corresponding internet platforms).
The tourism tax is levied from the day of arrival and is due on the day of departure. Visitors who are staying in private accommodation, are admitted to a care facility or hospital or are accompanying such a person are not liable to pay the tax. Pupils on school trips are also not required to pay the tourism tax. People accommodated in emergency situations are also exempt.
It is not Offenbach residents who are liable to pay the tax, but people who stay overnight in Offenbach hotels on leisure or business trips and thus use the city's tourist infrastructure. "We use the tourism tax to improve the city's revenue situation without making things more expensive for Offenbach's citizens," Wilhelm continues.
In order for the city to be allowed to introduce a tourism tax, it must first be officially recognized as a tourist destination by the state of Hesse. The city's application was submitted to the Kassel Regional Council in October. It has now announced that the application has been approved. The official certificate is yet to be presented.
Background:
In view of the financial situation of local authorities, more and more cities and municipalities are levying an "overnight tax" or a tourism contribution. While an "overnight tax" can be levied independently within the framework of municipal statute law and, like other taxes, is not earmarked for a specific purpose, Hessian municipalities must first be recognized by the state as a spa, recreation or tourism destination in order to introduce a tourism levy or visitor's tax. The revenue from this tax must be used for the creation, expansion, maintenance and marketing of the facilities provided for spa, recreation and other tourism purposes and for events held for this purpose.
In order to be designated as a tourist destination, a municipality must prove that it has the appropriate tourist infrastructure, which, as in the case of Offenbach, includes nationally important facilities such as museums (Deutsches Ledermuseum - DLM, Klingspor Museum, Haus der Stadtgeschichte, Scape, Wetterpark Offenbach, Digital Retro Park), event venues (Capitol and Stadthalle Offenbach) and suitable local recreational facilities (excursion options, green spaces, cycling and hiking trails, diverse gastronomic offerings). Another tough criterion is that the number of overnight stays by guests must generally exceed twice the number of inhabitants. With a population of around 130,000 - according to census figures - Offenbach has clearly exceeded this requirement for years: in 2024 alone, the State Statistical Office recorded a total of around 324,000 guest arrivals and 625,000 overnight stays in Offenbach's accommodation establishments.
Since 2018, Frankfurt am Main has levied a tourism tax of currently two euros per person per overnight stay. The same amount has been payable for overnight stays in Fulda since April 2024. Wiesbaden has been charging a tourist tax of five euros per person per day of stay since 2024. In Darmstadt, a tax of two percent of the net overnight costs has been levied for each overnight stay since January 2023. In Kassel, the tax introduced in July 2025 amounts to five percent of the net overnight costs.