The tourist tax is charged per person per night. The highest standard adult rate is CHF 3.80 for hotels, bed-and-breakfasts, and similar tourist accommodation. The rate is CHF 1.90 for holiday colonies, homes, campsites, schools, and secondary residences. Article 10 provides a CHF 3.00 rate for specified special cases, including eligible non-resident students with the required card and children aged 6 to 16.
Exemptions include: persons with their primary fiscal domicile in Leysin; persons staying more than 90 days per year who meet the conditions of the applicable 1965 cantonal law; patients staying in medical or social institutions because of illness or accident; children up to the age set by the Municipality when accompanying their parents; soldiers, officers, and civil-protection or fire-service personnel while on duty; students and escorts on official Swiss school trips; and participants in Scouts or camps. The regulation also provides a reduced CHF 3.00 rate for certain temporary residents, including non-resident students holding the required card, and for children aged 6 to 16.
Short-term accommodation is covered: the regulation expressly includes Airbnb and other tourist accommodation among taxable lodging. Hosts, managers, and property owners must collect the tourist tax for the Municipality, are jointly liable for its payment, and must declare stays, including total monthly units and exempted units, through the Leysin-Check/Leysin-Checkin digital platform or prescribed forms. The Municipality may conclude specific arrangements with platforms such as Airbnb for direct collection. The regulation entered into force on 1 January 2025.