The highest standard adult rate is CHF 1.80 per person per night, applying to hotels, guesthouses, motels and pensions, in both winter and summer. The other specified rates are CHF 1.00 per person per night for camping and CHF 0.65 per person per night for guests at Swiss youth hostels. Accommodation types not expressly listed are assigned to the most appropriate category.
The visitor tax is charged to overnight guests who are not tax-resident in Chur. Exemptions listed in Article 4 of the City of Chur Tourism Promotion Act are: people with their tax domicile in Chur; children under 12; Swiss military personnel in uniform; and Swiss schools. The City Council may approve additional exemptions for temporary stays for education or professional reasons.
Short-term and Airbnb-style accommodation is not exempt from the visitor-tax rules. Hosts must register with Chur Tourism for visitor-tax collection, collect the tax from liable overnight guests, keep proper records, and report overnight stays monthly to Chur Tourism. Hosts must also report to the City's Residents' Services within 14 days when opening or moving a business. The tax applies to overnight guests who are not tax-resident in Chur; an unlisted accommodation type is assigned to the most appropriate rate category.