Lucerne charges CHF 4.00 per person per night for 1-, 2-, and 3-star accommodation, and CHF 4.40 per person per night for 4- and 5-star accommodation. Rates are per person, per night. The page states that the listed amounts were correct as of 30 December 2025 and may change without notice.
Visitors aged 12 and over are subject to the tax; the page therefore indicates that visitors under 12 are not included in the charge. No other exemptions or reduced rates are specified.
The source does not provide a specific rule for short-term, Airbnb-style or other online-platform rentals. It only gives the star-rating-based hotel rates and the age threshold.