The official Engelberg system is not a per-person, per-night tourist tax. Under the current Tourismusreglement (valid from 1 January 2025), the accommodation fee for second homes, holiday homes and holiday apartments is an annual charge of CHF 14 per m² of net living area, regardless of owner occupancy or commercial letting. Therefore no per-person/per-night CHF rate—and consequently no highest adult nightly tier—can be extracted.
No exemptions or reduced rates are identified for this charge in the available official-source material. The accommodation fee applies irrespective of whether a second/holiday home is owner-occupied or commercially rented; the decisive basis is the property's net living area, not actual occupancy.
Short-term/Airbnb-style letting is not exempt. The municipality expressly states that apartments and individual rooms offered through Airbnb are subject to the accommodation fee. For second/holiday homes, the fee is assessed annually using CHF 14 per m² of net living area, and the basis is unchanged whether the property is self-used or commercially rented.