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The following applies from July 1, 2023:
In principle, all adults
who stay in hotels, holiday accommodation or
similar accommodation facilities as well as on campsites in Dresden are subject to the lodging tax, unless there is an
exceptional tax exemption.The lodging tax is six percent of the room rate including sales tax and is payable on departure at the lodging facility.
Further information on the accommodation tax in Dresden and tax exemption can be found in the information sheet.
https://www.dresden.de/media/pdf/steueramt/Information-on-the-accommodation-tax_EN.pdf