The standard guest/tourist tax is CHF 4.50 per person per overnight stay. Instead of charging each overnight stay, lodging providers may be billed an annual flat rate: holiday apartments CHF 100 per apartment per year plus CHF 8 per m² of net living area per year; hotels CHF 1,200 per room per year; youth hostels CHF 420 per sleeping place; mountain and SAC huts CHF 150 per sleeping place; holiday camps/group accommodation CHF 150 per sleeping place; camping sites CHF 560 per pitch; and private rooms CHF 270 per room. The document also contains a separate mandatory annual flat-rate entry for holiday apartments of CHF 100 per apartment plus CHF 6 per m² of net living area; the PDF’s overlapping holiday-apartment entries should be clarified with the municipality before applying the flat rate.
The source does not specify automatic exemptions or reduced rates for children, students, patients, workers, military personnel, residents, or similar groups. Exemption requests must be submitted to the municipality in writing with reasons; if approved, amounts already paid may be refunded wholly or partly. The request does not suspend the payment obligation.
The source does not use the term Airbnb or set a separate short-term-rental rate. It treats relevant lodging providers, landlords, and certain owners, usufructuaries, and long-term tenants as subject to the guest-tax rules. They must register arrivals, departures, and other required statistical data in the official electronic reporting system; the same reporting duty applies to their own stays and visitors where they are liable for the guest tax. Holiday apartments are also covered by the annual flat-rate provisions.