• You are the owner of at least one dog.
• You keep the dog or dogs in Hamburg.
• The dog is at least 3 months old.
• Your dog has not been classified as dangerous.

• You keep dogs for commercial purposes, or
• You have purchased a dog from a Hamburg animal shelter (Süderstraße).

• You receive benefits to secure your livelihood (citizen’s allowance), assistance to support your livelihood in old age or in the event of reduced earning capacity under the Social Security Code, or
• Your total household income does not exceed the applicable standard rates for subsistence assistance plus any additional needs by more than 25 percent.

The dog tax is 90 euros per calendar year. The dog tax for dogs classified as dangerous is 600 euros per calendar year.
Alternatively, under certain conditions you can apply for an exemption from dog tax from the responsible authority (see the “Dog tax exemption” service).
You cannot apply for a tax reduction, tax remission or tax exemption for dogs classified as dangerous.
If there are changes in your personal circumstances that mean that keeping your dog is no longer tax-free, you must report this to the relevant authority.