For short stays, the standard rate is CHF 3.00 per person per night for guests aged 16 and over, across accommodation types and canton Fribourg, including Bulle. The full structure also provides CHF 5.00 per person per month for stays longer than 30 days in institutes, boarding establishments, higher-education/student accommodation and similar facilities. Annual forfaits are CHF 450.00 for owners of second homes or renters with a lease exceeding 60 days per year (150 nights), CHF 360.00 for campsite-pitch renters exceeding 60 days per year (120 nights), and CHF 180.00 for owners of live-aboard boats with a port/mooring lease exceeding 30 days (60 nights).
The nightly tax applies from age 16; children under 16 are exempt. Other exemptions include people proving a stay of more than 30 consecutive days per year for professional reasons in accommodation rented or acquired for that purpose (subject to the required employer and accommodation evidence), members of the army, civil protection and fire service while on duty, patients and residents of hospitals, homes and social institutions for disabled or elderly people (excluding cure and paramedical institutions), owners of live-aboard boats whose mooring is at their place of residence, and people domiciled in the commune where the tax is collected, except certain second-home owners. Long-term second-home, campsite and live-aboard-boat arrangements are not nightly-tax cases but are subject to forfaits; the second-home forfait includes close family members.
Short-term rentals are taxed per night rather than by forfait when the rental duration is under 60 days per year. Hosts offering a chalet, apartment, mobile home, caravan or live-aboard boat for rent must register via the CheckIn-FR form. The tourist tax is collected directly by the booking platform; the official FAQ also states that the host collects it in ordinary hosted accommodation.