Dog tax (Hundesteuer) 2026: register, costs, deadline & tag

Costs (1st dog)approx. €90–€186/yearDepending on the local authority

Registration deadline2 weeks–1 monthDepending on the by-law

MethodOnline / post / in personRegistration free of charge

Type of taxExpenditure taxArt. 105 Abs. 2a GG

Tax rates 2026

Dog tax by city (examples)

The dog tax is a municipal tax; the following annual rates are taken from the official municipal portals and by-laws (as of 2026). In cities without a separate rate for dangerous dogs, the regular tariff applies to them – however, they must be notified separately there under public order law.

City	1st dog / year	Dangerous dog / year
Hamburg	€90.00	€600.00
Düsseldorf	€96.00	€600.00
Munich	€100.00 from 1 January 2027: €144.00	€800.00 from 1 January 2027: €1,200.00
Frankfurt am Main	€102.00	€900.00
Berlin	€120.00	no special rate*
Cologne	€174.00	no special rate*

*In Berlin (€120 for the first dog and €180 for each additional dog under the Berlin Dog Tax Act) and in Cologne (a flat €174), there is no increased tax rate for dangerous dogs; however, these must be notified under public order law and require a permit. Cologne raised the rate from €156 to €174 on 1 January 2026 (reduced rate of €60 for low-income dog owners). In most municipalities, the tax increases for the second and each additional dog. Information provided without guarantee – the by-law of your municipality is decisive.

Required documents

What you need to register your dog

Identity card or passport

A valid identity document to establish the identity of the dog owner. What matters is the person in whose household the dog is taken in – that person becomes liable for the tax. For online registration, the details of your identity document are usually sufficient; uploading the document is usually not necessary.

Information about the dog

You need to state the breed, date of birth (or estimated age), sex and – if available – the transponder (chip) number. This information also determines whether the dog falls under the listed-dog rules (Listenhunde) of your federal state and therefore triggers special obligations.

Pet passport / vaccination record (recommended)

Not an obligation everywhere, but practical: the chip number, date of birth and breed can be read reliably from the EU pet passport. This avoids follow-up questions and speeds up the processing of your registration.

Proof of liability insurance (for listed dogs)

For dogs classified as dangerous, the state dog acts (e.g. § 5 LHundG NRW) require dog owner’s liability insurance; proof of this is required at registration or when the permit to keep the dog is issued. In addition, a permit to keep the dog under public order law is usually required.

Home address and date the dog was taken in

You must state your full registered address in the municipality and the exact date on which you took over the dog or moved there with it. This date determines from which month the tax is levied and whether you have met the registration deadline. Have the purchase or transfer contract or your Meldebestätigung (official confirmation of registration) ready in case the office asks.

Animal shelter adoption contract (for reductions)

Anyone who adopts a dog from an animal shelter receives a temporary exemption or reduction in many local authorities. The animal shelter’s protection or adoption contract, which you enclose with your registration, serves as proof. Whether and for how long the concession applies is governed by each by-law itself – it is granted only on application, not automatically.

Certificate of competence and temperament test (for dangerous dogs)

For dogs classified as dangerous, the state dog acts often require, in addition to liability insurance, a certificate of competence (Sachkundenachweis) for the person keeping the dog and a passed temperament test (Wesenstest) for the animal. These documents belong to the permit to keep the dog issued by the Ordnungsamt (public order office), but they are often also requested by the Steueramt because they help determine the tax classification. Which proof is specifically required depends on the state dog act and the competent authority.

SEPA direct debit mandate (optional but recommended)

Most registration forms come with a SEPA direct debit mandate. With it, the city treasury (Stadtkasse) collects the tax automatically on the due dates stated in the official notice (Bescheid), so that reminder fees and late-payment penalties do not arise in the first place. The mandate is valid indefinitely until the dog is deregistered and can be revoked at any time.

Step by step

How to register your dog

1
Find out the competent body and the deadline
First check on your municipality’s administrative portal which body is competent – the Steueramt, the treasury office (Kasse) or the Bürgeramt, but in Berlin and Hamburg the Finanzamt – and within which deadline you must register. Depending on the by-law, the deadline is usually between two weeks and one month from acquiring the dog or moving in. Search the portal specifically for the keyword “Hundesteuersatzung”: this document sets out the tax rate, registration deadline, due dates and reductions with binding effect. In smaller municipalities there is no separate Steueramt – there, the municipal treasury or the Einwohnermeldeamt (residents’ registration office) accepts the registration.
2
Get the registration form
Download the dog tax registration form from your city’s website or use the online service. Many local authorities – such as Frankfurt am Main, Düsseldorf and Cologne – offer fully digital registration, so that you do not have to go to an office. For the online service, you only need your data and the chip number; you receive a confirmation of receipt by email. If you use the paper form, hand it in signed in person or send it by post – in many local authorities, an informal email does not replace the registration.
3
Enter the owner’s and the dog’s details
Enter your personal data and the information about the dog: breed, date of birth, sex, chip number and the date of acquisition. State the breed correctly – the authority checks the classification particularly for mixed breeds that resemble a listed breed. You can find the chip number in the EU pet passport; it has fifteen digits and serves to identify the animal unambiguously. Filling in the form takes around ten minutes – take your time, because later corrections require an amended tax assessment notice.
4
Submit the registration
Submit the registration online, by post or in person to the competent office. For a dangerous dog, also enclose the proof of insurance and – if required by state law – apply to the Ordnungsamt for the permit to keep the dog under public order law. At the same time, submit your application for a reduction or exemption, for example for a dog from an animal shelter or an assistance dog: a concession is often granted only to a limited extent retroactively. Keep the confirmation of receipt, the proof of posting or the receipt stamp – in the event of a dispute, this is how you prove that you met the deadline.
5
Receive the tax assessment notice and the tax tag
You receive a tax assessment notice by post stating the annual amount and – if your local authority still issues tags – the dog tax tag. In many local authorities, the dog must wear the tag on its collar in public; in Berlin, this obligation was abolished without replacement on 1 January 2024, and no tax tags are issued there any more. It is best to set up a SEPA direct debit mandate for the ongoing payment. Depending on the local authority, it takes from a few days to several weeks for the Bescheid to arrive; the tax liability, however, begins retroactively from the date stated in the Bescheid, not only on receipt of the letter.
6
Pay, report changes and deregister in good time
The Bescheid usually remains valid indefinitely until you have it amended: pay on the stated due dates and report every change without undue delay – a move, a change of owner, an additional dog or a change in the dog’s classification. If keeping the dog ends through giving it away, death or moving away, deregister the dog in writing or online with the same body and return the tax tag; a confirmation from a vet or animal shelter often has to be enclosed. Without this deregistration (Abmeldung), the tax liability continues unabated, even if you have long since stopped keeping a dog.

Fee information

Costs and payment

Overview of costs

Registration (Anmeldung)Free of charge

First dog (annual)approx. €90–€186

Second dog (annual)increased rate

Dangerous dog (annual)up to €1,200

Payment frequencyannually / half-yearly / quarterly

Registration itself is free of charge; only the annual tax is paid. Each local authority sets the amount, due date and method of payment itself; there is no customary nationwide due date. Documented examples: Hamburg 15 February and 15 August, Berlin 5 March, 5 June, 5 September and 5 December, Cologne 1 April and 1 October, Frankfurt am Main 15 January or quarterly on 15 January, 15 April, 15 July and 15 October. Reductions for low-income dog owners, dogs from animal shelters or assistance dogs are possible – ask your municipality.

Good to know

Important notes

The dog tax is a purely municipal tax (Art. 105 Abs. 2a GG). There is no federal law – the by-law of your city or municipality, which you can view online, is always decisive.

Check reductions and exemptions: guide dogs for the blind, rescue dogs, assistance dogs and official service dogs, and often dogs from animal shelters, are fully or partly exempt. Cologne, for example, grants low-income dog owners a reduced rate of €60 instead of €174.

In many places, the tax tag must be worn on the collar – in Berlin, the obligation to wear it has not applied since 1 January 2024 and no tags are issued there any more. If your dog loses it, apply to the Steueramt for an inexpensive replacement tag. Without a tag, the Ordnungsamt can impose a regulatory fine during checks.

Do not forget the deregistration (Abmeldung): if you give the dog away, if it dies or if you move to another municipality, you must deregister the dog with your previous municipality. Only then does your tax liability end – otherwise the tax continues to run.

For dangerous dogs, the dog tax is only one part: depending on the state dog act, there is also a permit to keep the dog, a certificate of competence, a temperament test and liability insurance. Clarify these obligations before getting the dog.

Puppies: many by-laws only start the tax liability once the dog has passed a minimum age – often three months; until then, animals from your own litter often remain exempt. You must nevertheless register them within the deadline. Whether and from when tax is actually levied depends on the competent authority and its by-law.

Moving from abroad: tax liability is linked to your place of residence, not to your nationality. Anyone who moves to Germany with a dog registers it in exactly the same way as any other dog keeper – ideally directly after your Anmeldung (residence registration) at the Bürgeramt. Have your EU pet passport, the chip number and proof of rabies vaccination with you, and check in advance whether the breed is considered dangerous in your federal state: the law on importing and keeping dogs is considerably stricter than tax law and even provides for import bans for individual breeds.

Second and third dogs: most municipalities stagger the tax and charge a considerably higher rate for each additional dog. In Berlin, the first dog costs €120 and each additional dog €180 per year – so two dogs cost €300. Each additional dog must be registered individually; whether foster dogs that are looked after only for a short time are exempt is governed by your municipality’s by-law.

Legal remedy against the Bescheid: if you do not agree with the tax assessment notice – for example because your dog has been classified as dangerous – lodge the legal remedy stated in the Rechtsbehelfsbelehrung (instructions on legal remedies); the deadline is usually one month from notification (Bekanntgabe). Which legal remedy is admissible differs depending on the federal state. Please note: the legal remedy does not automatically release you from payment – if necessary, also apply for suspension of implementation (Aussetzung der Vollziehung).

The dog tax is not tax-deductible for privately kept dogs. The situation can be different for animals demonstrably used for work, such as a guard dog at your own company – the competent Finanzamt decides on recognition and the amount in the individual case.

Avoid these mistakes

Common mistakes

Not registering the dog at all. Failure to register is a regulatory offence. This can result in a regulatory fine and a retroactive back payment of the tax – in practice often for several years.

Stating the breed incorrectly or playing it down. For mixed breeds that resemble a listed breed, incorrect information can be treated as an understatement of tax (Steuerverkürzung). If in doubt, have a vet confirm the breed.

Not registering again after a move. If you move to another municipality, you must register the dog there again – the old tax tag is invalid, and you must deregister with the old municipality.

Not applying for a reduction. Dogs from animal shelters, assistance dogs or low-income dog owners can often receive a reduction. Anyone who does not submit an application pays the full rate unnecessarily.

Not registering a second dog. Each additional dog must also be registered individually. If it is noticed during an Ordnungsamt check, the municipality demands the – usually considerably higher – rate for the second dog retroactively; in addition, there is a regulatory fine for failing to notify.

Forgetting to deregister. If the dog dies, you give it away or you move away, the tax liability does not end by itself. Without a deregistration (Abmeldung) in writing – usually with the return of the tax tag – you will continue to be assessed, and amounts already paid are refunded only to the extent provided for in the by-law.

Letting a due date pass. Anyone who does not pay by the date stated in the Bescheid receives a payment reminder with a reminder fee, plus late-payment penalties. If payment is still not made, the city treasury enforces payment of the amount – a SEPA direct debit mandate reliably prevents this chain of events.

Tax tag not worn on the collar. Where the by-law requires the tag to be worn, a dog without a visible tag is initially treated as unregistered during a check. This can trigger a regulatory fine and a review of your entire tax file – even if you have long been properly registered.

Missing the deadline for a legal remedy. Anyone who does not take action against an incorrect Bescheid within the deadline stated in the Rechtsbehelfsbelehrung must accept it: the Bescheid becomes final and must be paid even if the classification of the dog or the rate applied was incorrect.

Frequently asked questions

Questions and answers

How much is the dog tax?

The dog tax is a purely municipal tax and is set by each local authority in its own by-law – there is no uniform nationwide rate. For the first dog, the annual rates in large cities are roughly between €90 and €186. Examples: Hamburg €90, Düsseldorf €96, Munich €100 (from 1 January 2027: €144), Frankfurt am Main €102, Berlin €120 (each additional dog €180) and Cologne €174 per year. Your municipality will tell you the rate that applies to you.

By when do I have to register my dog?

Each local authority sets the registration deadline itself, and it is usually between two weeks and one month after acquiring the dog or moving in. In Munich, for example, it is two weeks, in Berlin one month. Please also note: Munich is raising its tax rates to €144 per dog and €1,200 per fighting dog (Kampfhund) from 1 January 2027 and moving the due date to 1 April. The dog tax by-law of your municipality, which you can view on its website, is always decisive.

Is the dog tax higher for listed dogs (Listenhunde)?

That depends on the municipality. Many cities charge an increased rate for dogs classified as dangerous, such as Munich €800 (from 1 January 2027: €1,200), Frankfurt am Main €900, and Hamburg and Düsseldorf €600 each per year; Düsseldorf even charges €1,200 per dog per year from the third dangerous dog onwards. Other local authorities such as Berlin or Cologne have no separate tax rate for dangerous dogs – the regular rate applies there, but dangerous dogs must be notified and approved separately under public order law.

Are there reductions or exemptions?

Yes. Most by-laws provide for exemptions or reductions, for example for guide dogs for the blind, rescue and assistance dogs, official service dogs and often for dogs from animal shelters. Some cities also grant low-income dog owners a reduced rate – in Cologne, for example, €60 instead of €174. Each local authority sets the exact requirements itself, and an application is required.

What happens if I do not register my dog?

Failure to register is a regulatory offence under the relevant dog tax by-law in conjunction with the Municipal Charges Act of the federal state. This can result in a regulatory fine and a retroactive back payment of the tax, in practice usually for several years. In the case of intentional concealment, the elements of the offence of evasion of local taxes and charges (Abgabenhinterziehung) can also be fulfilled.

Does the dog have to wear the tax tag?

In many municipalities, yes: the dog tax tag must be worn visibly on the collar so that the Ordnungsamt can check the registration during inspections. In Berlin, this has no longer applied since 1 January 2024 – the obligation to wear the tag was abolished there and tax tags are no longer issued; instead, the microchip is checked via the central dog register. If the tag is missing, a regulatory fine can be imposed. Whether there is an obligation to wear the tag in your city is set out in the local by-law.

What is the legal basis for the dog tax?

The dog tax is a local expenditure tax within the meaning of Art. 105 Abs. 2a of the Basic Law. The federal states have legislative competence and delegate the levying to the municipalities through their Municipal Charges Acts; the municipalities then shape the tax in their own dog tax by-laws. There is no nationwide dog tax act.

How do I deregister my dog?

Deregistration (Abmeldung) is made in writing or online with the same body with which you registered the dog, and in many by-laws it is also subject to a deadline. You must state the reason – giving the dog away, its death or moving away – and the exact date; often the tax tag must be returned and proof such as a confirmation from a vet or animal shelter enclosed. Your tax liability only ends with the deregistration; whether and to what extent amounts already paid are refunded proportionately is governed by your municipality’s by-law.

Do I have to pay dog tax for a foster dog or a dog I look after while its owners are on holiday?

In principle, anyone who takes a dog into their household is liable for the tax. However, many by-laws exempt dogs that are only looked after for a short time or that are demonstrably already taxed in another municipality. The length of care from which an obligation to register arises depends on the competent authority – if in doubt, ask the Steueramt before taking the dog in, instead of simply not registering it.

Can I deduct the dog tax from my taxes?

For privately kept dogs, the dog tax cannot be deducted as a special expense (Sonderausgabe) or as income-related expenses (Werbungskosten) – it counts as private living costs. For animals demonstrably used for work, such as a guard dog at your own company, a proportionate deduction can be considered; the competent Finanzamt decides on recognition and the amount in the individual case. Registration itself is free of charge in any case, so only the ongoing annual tax has an impact.

Register your dog for dog tax (Hundesteuer)

Dog tax by city (examples)

What you need to register your dog

How to register your dog

Find out the competent body and the deadline

Get the registration form

Enter the owner’s and the dog’s details

Submit the registration

Receive the tax assessment notice and the tax tag

Pay, report changes and deregister in good time

Costs and payment

Overview of costs

Important notes

Common mistakes

Questions and answers

Cannot find the official procedure you are looking for?

Register your dog for dog tax (Hundesteuer)

Dog tax by city (examples)

What you need to register your dog

How to register your dog

Find out the competent body and the deadline

Get the registration form

Enter the owner’s and the dog’s details

Submit the registration

Receive the tax assessment notice and the tax tag

Pay, report changes and deregister in good time

Costs and payment

Overview of costs

Important notes

Common mistakes

Questions and answers

Related official procedures

Cannot find the official procedure you are looking for?