There is no current CHF per-person, per-night rate in the cited regulation, so no adult nightly rate can be extracted. Andermatt instead applies an annual, capacity-based accommodation fee at 100% of the calculated amount: hotels, inns, boarding houses and private rooms pay CHF 400 per room/year where the room price is up to CHF 300 per night, CHF 700 per room/year for a room price of CHF 301–600, and CHF 1,000 per room/year for a room price of CHF 601 or more. Single-season businesses pay 60% of these amounts. Hostels pay CHF 120 per accessible bed/year; accessible mountain huts CHF 60 per bed/year; tent, caravan and motorhome pitches CHF 130 per pitch/year; and second homes, holiday apartments and holiday houses CHF 14 per m² of net living area/year. Payments are made annually in two equal instalments.
The 2025 regulation does not establish a per-person/night guest tax. The accommodation fee is generally payable by anyone providing overnight accommodation or using accommodation for residential purposes. Exempt are rooms used to house military or civil-defence personnel, and permanently rented second homes where the tenant has their primary tax residence in the municipality. Single-season accommodation businesses receive a reduced rate of 60% of the applicable annual room fee. Establishments with no more than two rooms that operate a restaurant are subject only to the tourism tax under Articles 16 et seq.
Short-term/Airbnb-style rental is not charged as a separate per-guest nightly tax. A holiday apartment or holiday house is subject to the annual accommodation fee of CHF 14 per m² of net living area, regardless of whether it is owner-occupied or commercially rented. The duty is capacity-based and therefore does not vary with the number of nights actually booked. The regulation also permits estimated assessment where required information is withheld and provides fines for failure to pay or cooperate.