What is Dog Tax (Hundesteuer)?
Hundesteuer (dog tax) is a municipal tax that every dog owner in Germany must pay. It is collected by the city or municipality and serves as a source of revenue for the local budget.
Dog tax is not a service in return — you receive no special service for it. It is a pure expense tax that taxes dog ownership. The amount varies greatly depending on the city and municipality.
Who Must Pay Dog Tax?
Anyone who owns a dog in Germany is required to register and pay dog tax:
- Also foreigners residing in Germany
- Even if you only temporarily care for the dog (in some municipalities from 2–3 months)
- For each individual dog — if you have multiple dogs, you pay for each one
Exemptions
In many municipalities, certain dogs are tax-exempt or eligible for discounts:
- Guide dogs for the blind and assistance dogs — usually tax-free
- Service dogs (police, customs, rescue) — tax-free
- Dogs from shelters — often tax-free or discounted for 1–2 years
- Recipients of social benefits — discount possible (upon application)
How High is the Dog Tax?
The tax varies significantly between cities:
| City | 1st Dog | 2nd Dog | Kampfhund |
|---|---|---|---|
| Hamburg | €90/year | €90/year | €600/year |
| Berlin | €120/year | €120/year | €180/year |
| Munich | €100/year | €100/year | €800/year |
| Cologne | €156/year | €156/year | €672/year |
| Frankfurt | €102/year | €150/year | €900/year |
| Düsseldorf | €96/year | €150/year | €600/year |
| Stuttgart | €108/year | €108/year | €612/year |
Important: For the second and each additional dog, the tax is often higher. For so-called Kampfhunde (listed dogs), the tax can be 5 to 10 times higher!
How Do I Register My Dog?
Deadline
You must register your dog within 1–4 weeks of acquisition with the municipality (the exact deadline varies by city). For puppies, the obligation usually begins at an age of 3–4 months.
Where to Register?
- Online through your city's citizen portal (often under "Hundesteuer")
- In person at your municipality's tax office or citizen office
- By mail or fax (registration form available on the city website)
What Do I Need?
- Your ID card or passport
- Registration certificate (registration with the resident registration office)
- Information about your dog: breed, name, age, gender, microchip number
- For Kampfhunde: temperament test, competence certificate, liability insurance
What Will I Receive?
After registration, you will receive:
- A dog tax notice (annual invoice)
- A Hundemarke (tax badge) — the dog must wear it on its collar!
Hundemarke — Mandatory!
The Hundemarke (tax badge) is proof that you pay dog tax. Rules:
- The dog must wear the badge visibly on its collar
- If lost: immediately request a replacement badge (fee: €5–15)
- During inspections by the municipal authorities, you must be able to present the badge
- Without a badge, you face a fine (€30–150)
Leash Requirement and Other Rules
Leash Requirement (Leinenpflicht)
The leash requirement is a state matter and varies significantly:
- Hamburg — general leash requirement throughout the city (since 2006)
- Berlin — leash requirement in shops, public buildings, playgrounds, at gatherings
- Bavaria — no general leash requirement, but municipalities may enact their own rules
- NRW — leash requirement on streets, paths, and public spaces within towns
Removing Dog Waste
In almost all cities, dog owners are required to clean up dog waste. Fines for violation: €10–150 depending on the city.
Liability Insurance
In many states, dog liability insurance is mandatory:
- Hamburg, Berlin, Lower Saxony, Saxony-Anhalt, Schleswig-Holstein, Thuringia — mandatory for all dogs
- NRW, Baden-Württemberg, Bavaria — only for certain breeds or above a certain size
- Costs: €40–80/year (depending on breed and coverage sum)
Listed Dogs / Kampfhunde
Certain dog breeds are classified as Listenhunde (colloquially "Kampfhunde"). The lists vary by state; typical breeds include:
- American Staffordshire Terrier
- Pitbull Terrier
- Bull Terrier
- Rottweiler (in some states)
- Dogo Argentino
Special Requirements
- Higher dog tax (up to €900/year)
- Temperament test — the dog must pass a behavioral test
- Competence certificate — the owner must prove their suitability
- Holding permit — approval from municipal authorities required
- Leash requirement and muzzle requirement — often generally mandated
- In some states: keeping ban for certain breeds
Fines for Violations
| Violation | Fine |
|---|---|
| Dog not registered | €50–1,000 |
| Hundemarke not carried | €30–150 |
| Dog waste not removed | €10–150 |
| Leash requirement violated | €25–500 |
| Listed dog without permit | €500–10,000 |
Deregistration
If your dog dies, is given away or sold, or you move, you must deregister the dog within 2–4 weeks. If you move to another city, you must re-register your dog there.
Tips
- Register early — avoid back payments and fines
- Always keep Hundemarke on collar — municipal authorities check!
- Get insurance — protects against high costs from bite incidents
- Pet owner liability — in Germany, you as the owner are liable for any damage your dog causes (§ 833 BGB), regardless of fault!
As of: March 2026. All information without warranty.