Current overnight tourist-tax rates (effective 1 January 2025) are CHF 4.50 in four- or five-star hotels or equivalent accommodation; CHF 4.20 in one- to three-star or unclassified hotels or equivalent accommodation; CHF 2.00 in rooms, apartments and holiday residences or equivalent accommodation; CHF 3.10 in campsites and motorhomes; CHF 3.10 in youth hostels; CHF 0.50 in huts and collective accommodation; and CHF 2.00 for accommodation offered through online portals with direct collection. The requested highest standard adult rate is CHF 4.50 per person per night. These are stay-tax rates only; a separate promotion tax may also apply.
Exempt from the overnight tourist tax are guests under 14 (unless they are subject to a flat-rate assessment), pupils and students attending state-recognized educational institutions, guests in officially recognized hospitals and care facilities, and military or civil-protection personnel staying on official duty. The law also allows the competent regional tourism organization to grant exceptions in justified cases.
Short-term tourist rentals, including holiday apartments, houses and rooms, are accommodation establishments subject to the overnight tourist tax; the applicable rate for rooms, apartments and holiday residences is CHF 2.00 per person per night, while accommodation offered through an online portal with direct collection is also listed at CHF 2.00. The accommodation provider must register on the cantonal online platform and obtain an identification number. The number must appear in every online and offline listing; an unregistered or unsuitable property may not be rented for tourism. Rentals or usufruct arrangements lasting three months or more fall under the annual flat-rate regime rather than the per-night regime.