Current rates: CHF 5.00 per person/night for hotels and other organized accommodation, and CHF 5.00 for holiday homes and equivalent accommodation when calculating the annual forfait. Mountain huts and refuges: CHF 2.00/night. International schools: CHF 3.50/night. Children aged 6–16 pay half the applicable rate; children under 6 are exempt. Holiday homes or properties in real-estate companies that are not rented or are rented occasionally are generally assessed by an annual forfait based on 50 nights × CHF 5.00 = CHF 250 per household unit (UPM): under 3 rooms 2 UPM/CHF 500; 3 rooms 3 UPM/CHF 750; 4 rooms 4 UPM/CHF 1,000; 5 rooms 5 UPM/CHF 1,250; 6+ rooms 6 UPM/CHF 1,500. For an occasionally rented holiday home of a domiciled owner, the average occupancy is reduced to 20 days.
Exempt: persons domiciled in a principal residence in Crans-Montana; persons visiting a family member domiciled in that principal residence (family includes relatives up to the grandparents’ generation and the spouse); children under 6; pupils, apprentices and students attending Valais-recognized and state-subsidized educational institutions during the school term; patients and residents of authorized nursing homes, disability institutions or social institutions; military, civil-protection, firefighters and similar personnel while on official duty; and persons carrying out an activity recognized and subsidized by the Youth and Sport movement. Children aged 6–16 receive a 50% reduction. The annual forfait for qualifying buildings outside the building zone and more than 100 m from a year-round public road is reduced by 50%.
Short-term/occasional rentals are covered by the annual forfait when the property is a holiday home or equivalent accommodation that is not rented or is rented occasionally; all nights, including occasional rental nights, are included in the property’s forfait. For an occasionally rented property owned by a person domiciled in the commune, the assumed occupancy is reduced from 50 to 20 days. The person hosting taxable guests is responsible for collecting and remitting the tax. Professional hosts and rental agencies must report monthly nights and countries of origin by the 10th of the following month; holiday-home hosts report every six months, by 10 May and 10 November.