The official canton-wide Fribourg tariff sets the highest standard adult nightly rate at CHF 3.00 per person per night. This applies to hotels and similar establishments, aparthotels, serviced institutions, training centres, holiday homes and apartments, rented apartments or rooms, secondary residences or mobile structures used as such, spa or paramedical establishments, other similar accommodation, tents, caravans or motorhomes, habitable boats, group accommodation, campsites, huts and clubhouses. For stays exceeding 30 days in institutes, boarding schools, universities, student accommodation and similar establishments, the rate is CHF 5.00 per person per month or part of a month exceeding 10 days. Long-stay flat rates are CHF 450.00 per year for secondary residences or rentals exceeding 60 days per year (150 nights), CHF 360.00 for camping pitches rented for more than 60 days per year (120 nights), and CHF 180.00 for habitable boats with a mooring or anchoring contract exceeding 30 days (60 nights). Flat rates include close family members.
The standard nightly tax is CHF 3.00 per person for guests aged 16 and over. Exemptions include: persons who can prove a professional stay of more than 30 consecutive days per year; army, civil-protection and fire-service personnel while performing ordered duty; patients and residents of hospitals, care homes and social institutions for elderly or disabled people, except spa and paramedical establishments; owners of habitable boats moored or anchored at their legal domicile; children under 16; and persons domiciled in the commune where the tax is collected, except certain secondary-residence owners. For stays in student or similar institutions exceeding 30 days, the CHF 5.00 monthly tax is collected by the institution; a student who pays it there is exempt from paying it again at the place of stay.
Short stays are taxed per night rather than by an annual flat rate. For a secondary-residence rental, the nightly method applies when the rental contract is for less than 60 days per year; contracts exceeding 60 days are subject to the secondary-residence flat rate. Short-term hosts of chalets, apartments, mobile homes, caravans or boats must register using the CheckIn-FR form. If the booking is made through an online reservation or rental platform, the platform may collect the tourist tax directly.