Effective 1 January 2025, the tourist tax per person per night is CHF 4.50 for 4- or 5-star hotels and equivalent tourist accommodation; CHF 4.20 for 1- to 3-star or unclassified hotels and equivalent accommodation; CHF 2.00 for rooms, apartments and holiday residences or similar accommodation; CHF 3.10 for campsites, motorhomes or similar accommodation; CHF 3.10 for youth hostels or similar accommodation; CHF 0.50 for mountain huts, collective accommodation or similar accommodation; and CHF 2.00 for accommodation offered through online portals where the portal collects the payment directly.
The page refers to overnight stays not subject to the tourist tax, but it does not specify the exempt or reduced-rate categories.
Private providers renting residences, holiday apartments or similar accommodation are exempt from electronic reporting and must report all overnight stays—including those not subject to the tourist tax—to the regional tourism organisation at least once a year, no later than 5 January. Accommodation offered through online portals with direct payment collection is subject to a CHF 2.00 per-person, per-night tourist tax.