Current tourist-tax rates under the decree (status 1 January 2025), per person per night: CHF 4.50 in four- or five-star hotels or equivalent accommodation; CHF 4.20 in one- to three-star or unclassified hotels; CHF 2.00 in holiday rooms, apartments and residences or similar tourist accommodation; CHF 3.10 at campsites, in motorhomes or similar tourist accommodation; CHF 3.10 in youth hostels or similar accommodation; CHF 0.50 in mountain huts, collective accommodation or similar tourist accommodation; and CHF 2.00 for accommodation offered through online platforms with direct payment, such as Airbnb. The requested highest standard adult rate is CHF 4.50. These are the tourist-stay tax rates, not the separate promotion tax or municipal contribution.
Exempt from the tourist tax: guests under 14 (except persons subject to a flat-rate tax); pupils and students attending state-recognized educational institutions; guests of state-recognized hospitals and care institutions; and military, civil-protection, or similar personnel while on official duty. The regional tourism organization may grant further exemptions in exceptional cases. The source decree itself sets rates; these exemptions are in Art. 22 of the Ticino Tourism Act.
Short-term tourist rentals are subject to the tourist tax. The decree sets CHF 2.00 per person per night for accommodation offered through online platforms with direct payment (for example, Airbnb). More generally, providers and owners of tourist-rented rooms, apartments and houses are responsible for collecting and remitting the tax to the regional tourism organization, unless collection has been delegated to the Ticino Tourist Agency. Tourist accommodation must be registered and its identification number must appear in each online or offline listing; unregistered or unsuitable accommodation may not be rented for tourism. A stay or use of a tourist-rented apartment or house for three months or more is instead subject to the annual flat-rate regime. The cited decree provides the CHF 2.00 platform rate; the registration and rental obligations arise from the Tourism Act and related official cantonal rules.