Pay amusement tax

Some municipalities levy an amusement tax on expenditure for leisure and entertainment, e.g. for events or gaming machines. Each municipality determines the amount and rules in its statutes.

What do I need to know?

Service description

Some municipalities levy an entertainment tax. This is levied on expenditure that exceeds normal living expenses—for example, on leisure and entertainment.

Taxes are levied either on participation in public events for entertainment purposes or on the operation of slot machines and other entertainment devices.

Each municipality determines the amount of the tax and any other applicable rules in its own entertainment tax regulations. You will receive written notification of the amount of the tax.

Legal basis

Municipal statutes

Municipal Charges Act (opens in a new tab)

What do I need to bring or submit?

For the storage of games and entertainment devices: Pre-printed form
For events: informal written request

How much does it cost and how can I pay?

Fees

For events with admission fees, the tax rate is 20% of the admission price (gross admission price).

For events without admission fees, we set the tax as a flat rate based on the size of the room.

If you wish to operate gaming and entertainment devices, the following tax rates apply:

Machines with the possibility of winning:

until December 31, 2025: 22% of the takings (balance 2), but at least €110
from January 1, 2026: 25% of the takings (balance 2), but at least €125

Machines without the possibility of winning in arcades, internet cafes, and similar establishments:

until December 31, 2024: €60
From January 1, 2025: €80

Machines without the possibility of winning at other locations (e.g., restaurants):

until December 31, 2024: €20
From January 1, 2025: €30

Payment methods

The city treasury offers direct debit as a payment method for entertainment tax. To use this option, please complete and sign the form and send it to the city treasury by mail or fax. The direct debit authorization is valid until you revoke it in writing. If your account details change, please notify the city treasury of the new account details in writing by mail or fax.

Forms, information sheets, links

Formulare

Amusement tax, devices with the possibility of winning, registration form from 2025PDF-File245,67 kB
Amusement tax, devices with the possibility of winning, registration form from 2026PDF-File232,66 kB
Amusement tax, entertainment and music devices, registration form from 2025PDF-File225,77 kB
SEPA direct debit mandate, direct debit authorization (city treasury)PDF-File46,43 kB

Contact us

Address

Gewerbesteuer, Vergnügungssteuer, Jagdsteuer, Hundesteuer, Zweitwohnungsabgabe

Stadthaus Große Bleiche
Große Bleiche 46
55116 Mainz

Postal address

P.O. Box 3820
55028 Mainz

Your way to us

Open map (OpenStreetMap) (opens in a new tab)
Public transport connection (opens in a new tab)

Contact persons

Mrs. DreibusEntertainment tax (events)	+49 6131 12 ext. 3901	E-Mail
Mrs. Berit JägerAmusement tax (vending machines)	+49 6131 12 ext. 3533	E-Mail
Mrs. Jana RullikEntertainment tax	+49 6131 12 ext. 3581	E-Mail

Opening hours

All offices are open to the public by appointment.

Accessibility

Information on accessibility

Barrier-free access is available
The WC is barrier-free

The barrier-free entrance is located at Löwenhofstraße 1. There is a wheelchair-accessible WC in the foyer, the key is available at the gate.

Information on public transportation

Bauhofstraße/ Landesmuseum Lines: 6, 28, 62, 64, 65, 68, 78, 79, 93 Neubrunnenplatz/Römerpassage, lines: 6, 64, 65, 78 Münsterplatz, lines: 6, 50, 52, 53, 54, 55, 56, 57, 58, 60, 62, 63, 64, 65, 78, 80, 81, 90, 91, 653, 654, 660

Further information

Barrier-free access and access to the underground parking garage are located at Löwenhofstraße 1. The entrance for post and goods deliveries is located in Vordere Synagogenstraße.