For Gruyères, the standard tourist tax is CHF 3.00 per person per night for hotels and similar establishments, aparthotels, hotel-service institutions, training centres, holiday chalets and apartments, rented apartments or rooms, second homes, cure or paramedical establishments, other similar accommodation, tents, caravans or motorhomes, habitable boats, collective accommodation, campsites, huts and club houses. This is the highest standard adult nightly rate. A separate student/educational rate is CHF 5.00 per person per month, or for a fraction exceeding 10 days, when the stay exceeds 30 days. Long-term forfaits are CHF 450 per year for second-home owners or tenants with contracts exceeding 60 days per year (based on 150 nights), CHF 360 per year for camping-place tenants exceeding 60 days (120 nights), and CHF 180 per year for habitable-boat owners with berth or mooring contracts exceeding 30 days (60 nights). Forfaits include close family members.
The CHF 3.00 nightly tax does not apply to: children under 16; people staying more than 30 consecutive days per year for professional reasons in accommodation acquired or rented for that purpose, provided the required employer and accommodation evidence is submitted; military, civil-protection and fire-service personnel while on ordered duty; patients and residents of hospitals, homes, and social institutions for disabled or elderly people (excluding cure and paramedical establishments); owners of habitable boats when the berth or mooring is at their place of residence; and people domiciled in the commune where the tax is collected, except owners of taxable second homes. Long-term arrangements instead use the applicable lump sums: CHF 450 per year for second homes, CHF 360 per year for long-term camping pitches, and CHF 180 per year for habitable boats; these forfaits include close family members. Students staying more than 30 days in educational accommodation pay CHF 5.00 per month or fraction exceeding 10 days, and students taxed through their educational institution are exempt at their place of stay.
Short stays are charged per night rather than by a long-term forfait. A rental contract for a second home lasting 60 days or less per year is taxed per person and night; contracts exceeding 60 days fall under the CHF 450 annual second-home forfait. The official FAQ states that the tourist tax is collected directly by the accommodation provider and, for platform bookings, directly by the booking platform. The supplied tariff does not identify a separate Gruyères-specific Airbnb rate; the applicable standard rate for the listed accommodation categories is CHF 3.00 per person per night.