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Hotel VAT Calculator: split 7% and 19% correctly
Accommodation and food are subject to 7% VAT — including breakfast since 1 January 2026. Drinks, parking, minibar and spa stay at 19%. Enter the gross total per night, pick the services included, and get the correct split with net, VAT 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
- 224,30 €
- VAT
- 15,70 €
- Gross
- 240,00 €
Ancillary services (19%)
19 %- Net
- 0,00 €
- VAT
- 0,00 €
- Gross
- 0,00 €
- Total net
- 224,30 €
- Total VAT
- 15,70 €
- 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 %). Since 1 January 2026 the same rate applies to food (§ 12 (2) No. 15 UStG). Drinks and services not directly serving the accommodation are taxed at 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 letting of rooms has been subject to the reduced VAT rate of 7% (§ 12 (2) No. 11 UStG). On 1 January 2026 the second big item joined it: under the 2025 Tax Amendment Act food is now permanently taxed at 7% as well (§ 12 (2) No. 15 UStG) — including hotel breakfast, which previously carried 19%. Drinks remain at the standard rate of 19%, as do parking, minibar, spa and laundry.
When sold as a package, the splitting obligation still applies (§ 12 (2) No. 11 sentence 2 UStG): the gross total must be split appropriately between the 7% and 19% shares. The European Court of Justice confirmed this rule as compatible with EU law on 5 March 2026 (C-409/24 to C-411/24). This calculator does the split for you — enter the total price and the services included, and the remainder is treated as the accommodation share.
Reduced rate
Accommodation, food including breakfast (since 2026), Wi-Fi as part of the stay and any other service directly connected with the accommodation.
Standard rate
Drinks — including those served at breakfast —, parking, minibar, spa & wellness, laundry service and all other services not directly serving 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.
Which VAT rate applies to breakfast?
Since 1 January 2026 food is subject to the reduced rate of 7% (§ 12 (2) No. 15 UStG, introduced by the 2025 Tax Amendment Act) — hotel breakfast included. Before that it was 19%. The drinks served at breakfast, however, stay at the standard rate of 19% and have to be split out.
What belongs to the 19% share of a hotel invoice?
Drinks — including those at breakfast —, parking, minibar, spa and wellness offerings, and laundry or cleaning services. Food no longer does: breakfast, half board and full board have been at 7% since 2026. Wi-Fi is generally treated as part of the stay and therefore also as a 7% service.
Do I have to itemise the drinks served at breakfast?
Strictly, the split should follow calculated cost shares. However, the tax authorities do not object if all non-privileged services are applied at a flat 15% of the room rate — this covers the breakfast drinks but not the food, which stays at the reduced 7% rate. For hospitality there is also a 30% flat rate for the drinks share of combined offers.
How do I automate the VAT split in day-to-day operations?
With zimrly the split is applied automatically on every hotel invoice — accommodation and food at 7%, drinks and the remaining extras at 19%, plus visitor's tax and correct invoice delivery. That saves you the manual arithmetic and avoids mistakes.
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 & plansAutomated invoices with VAT splitting.
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