Effective 1 January 2024, the standard visitor tax is CHF 4.20 per person per overnight stay. The reduced category for mountain hotels (rooms and dormitories) is CHF 3.20 per person per overnight stay. For owners, usufructuaries and long-term tenants of holiday properties using the property themselves, the annual flat rate is based on 40 overnight stays per year × the applicable basic rate × the bed count: CHF 336 for 2 beds (alpine huts/pasture houses, caravans stationed for more than six months, and 1-room apartments), CHF 504 for 3 beds (2-room apartments), CHF 672 for 4 beds (3-room apartments), CHF 840 for 5 beds (4-room apartments), and CHF 1,008 for 6 beds (5-room apartments).
Exempt from visitor tax: persons staying free of charge in the household of someone with tax residence in Grindelwald; children under 12; weekly and short-term residents; students and others staying for education at local training institutions; patients in hospitals, sanatoria, residential and nursing homes, and persons who cannot independently use resort facilities because of health or disability (with proof); members of the armed forces and civil protection when billeted; asylum seekers; and persons accommodated in social institutions. The municipality may approve further exceptions after consulting Grindelwald Tourism. Children under 12 also pay no tax in the current rate information.
Short-term or other paid rental is not exempt. Commercial providers and holiday-apartment landlords must account for the visitor tax based on actual overnight stays. Where an owner/long-term tenant pays the annual flat rate, it covers use by the owner/eligible users, but paid rental nights must be settled separately at the individual rate. For mixed personal use and paid rental, the regulation provides a reduced personal-use calculation up to the equivalent of 50% of the flat rate, with the remaining tax due in full once that threshold is reached. New holiday-property users must register with Grindelwald Tourism within one month and declare pure personal use, paid rental, or mixed use.