Free calculator
Hotel VAT Calculator: split 7% and 19% correctly
Overnight stays are subject to 7% VAT, while breakfast, parking, minibar or spa are taxed at 19%. Enter the gross total price per night, select the included services — and get the correct split with net, tax and gross amounts.
The final price the guest pays per night (including all services).
Included services
Select what's included in the price and adjust the individual gross prices.
Accommodation
Remainder after deducting add-on services
All individual prices are gross per night. The accommodation amount is calculated automatically as the remainder.
Split
For 2 nights · 2 guests
Accommodation (7%)
7 %- Net
- 196,26 €
- VAT
- 13,74 €
- Gross
- 210,00 €
Ancillary services (19%)
19 %- Net
- 25,21 €
- VAT
- 4,79 €
- Gross
- 30,00 €
- Total net
- 221,47 €
- Total VAT
- 18,53 €
- Total gross
- 240,00 €
Equals 60,00 € per guest per night.
§ 12 (2) No. 11 UStG: short-term accommodation is taxed at the reduced rate (7%). Services that do not directly serve the accommodation are subject to the standard rate (19%).
zimrly splits the VAT on every hotel bill automatically — 7%, 19% and visitor tax included. Try it free
Save the result as PDF or by email
Save the split directly as a PDF, or get our hotel VAT cheat sheet (7% / 19%) plus practical invoicing tips by email.
This calculator provides non-binding guidance for the most common German accommodation cases. It does not replace tax advice. Special cases (e.g. small-business rule, the split requirement for package deals, differing local rules) should be clarified with your tax advisor.
Why 7% and 19% on a hotel bill?
Since 2010, the short-term rental of living and sleeping rooms has been subject to the reduced VAT rate of 7% (§ 12 (2) No. 11 UStG). However, this benefit applies only to the pure accommodation. Services that do not directly serve the accommodation — such as breakfast, parking, minibar, spa or laundry — remain subject to the standard rate of 19%.
When sold at a package price, the so-called split requirement applies: the gross total price must be reasonably divided into the 7% share (accommodation) and the 19% share (ancillary services). This calculator does the split for you — you enter the total price and the included services, and the rest is automatically derived as the accommodation share.
Reduced rate
Accommodation / lodging, Wi-Fi as part of the stay, and other services directly connected to the accommodation.
Standard rate
Breakfast, parking, minibar, spa & wellness, laundry service and any other services that do not directly serve the accommodation.
FAQ on VAT for hotel bills
Why is accommodation taxed at 7%?
Since 2010, short-term accommodation has been subject to the reduced rate of 7% under § 12 (2) No. 11 UStG. This covers the pure overnight stay in hotels, guesthouses, holiday flats and similar businesses.
Why is breakfast taxed at 19%?
Breakfast does not directly serve the accommodation but is a separate service. It therefore falls under the standard rate of 19% — even when it is included in the room price and has to be split out (split requirement).
What belongs to the 19% share of a hotel bill?
Typically breakfast, half/full board, parking, minibar, spa and wellness offerings, laundry and cleaning service, plus other add-on services that do not directly serve the accommodation. Wi-Fi, by contrast, is usually considered part of the stay (7%).
Do I have to show the breakfast share on the invoice?
For package prices, the share of 19% services must be reasonably determined and shown separately. The usual approach uses the actual value of the ancillary service. Any flat estimate should be plausible and agreed with your tax advisor.
How do I automate the VAT split in day-to-day operations?
With zimrly the split is performed automatically on every hotel bill — accommodation at 7%, ancillary services at 19%, plus visitor tax and correct invoice delivery. That saves manual calculation and avoids errors.
Run a hotel or guesthouse? zimrly handles the VAT split, visitor tax and invoice delivery fully automatically — on top of your existing PMS.
View pricing & modulesAutomated invoices with VAT splitting.
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