Current standard guest tax: CHF 5.00 per person per overnight stay. For accommodation providers, the guest-tax annual flat rates are CHF 750 per hotel room, CHF 13 per m² of net living area for vacation apartments, CHF 150 per private room, CHF 130 per bed in group accommodation, and CHF 360 per camping pitch. Owners, usufructuaries and long-term tenants of vacation apartments are subject to a mandatory annual flat rate of CHF 220 per apartment plus CHF 9 per m² of net living area. Separately, the annual tourism tax is CHF 200 base tax per liable party, plus CHF 150 per hotel room up to the 100th room or CHF 100 from the 101st room, CHF 2 per m² for vacation apartments, CHF 30 per private room, CHF 20 per group-accommodation bed and CHF 20 per camping pitch. Other liable businesses are assessed using the prescribed tourism-dependency/value-creation/AHV-wage-bill table. Seasonal businesses pay 75% of the variable annual rates; the base fee remains fully payable.
The CHF 5 nightly guest tax applies to overnight guests who are not tax-resident in Laax and can use the tourist facilities. Exempt are: children up to and including age 12; persons staying in Laax for ordinary employment (but not participants in sports events, congresses, seminars, meetings or courses, even for work); persons present in an official, military, civil-protection or police capacity; persons staying to attend school or learn a profession; and persons staying free of charge in the household of a person who is tax-resident in Laax and not subject to guest tax. A complete or partial exemption may also be requested in writing, with reasons, at least one month before the stay. Free guests staying in the same dwelling as locals receive no guest card and no related reductions.
Short-term or Airbnb-style paid rentals are treated as taxable accommodation. The host/operator owes the CHF 5 guest tax per overnight stay, or the applicable accommodation-provider annual flat rate, and the tourism tax. A vacation apartment that is also commercially rented incurs the tourism tax and the accommodation-provider annual flat rate; the mandatory owner annual flat rate is credited against that charge, with no refund of any surplus. If a taxable accommodation is rented continuously for at least 150 days in a calendar year to persons who are not subject to guest tax, the liable party may request a proportional refund for that rental period by submitting written proof; the application is due within three months after the exempt rental ends. Seasonal operators paying annual flat rates pay 75% of the variable rates, while the base fee remains due in full.