For 2026, the standard tourist tax is CHF 1 per person per night for each person over 16. The Memento 2026 also lists flat-rate charges for specific accommodation types: CHF 50 for a 2-room apartment, CHF 80 for a 3-room apartment, CHF 100 for an apartment with 4 rooms or more, and CHF 50 for a motorhome/camper. The source does not state whether these flat rates replace or supplement the nightly charge in particular cases.
The 2026 Memento specifies the CHF 1 per-night rate for persons aged 16 and over, so persons under 16 are not included in that stated per-person rate. No other exemptions or reduced-rate categories are specified in the cited official material.
The cited official material does not specify a separate rule for short-term rentals, Airbnb-style rentals, reporting obligations, or collection procedures. It only lists the tourist-tax rates and fixed apartment/motorhome charges.