Effective 1 January 2025 in the Nyon district. The tourist tax is charged per person per night, from the day of arrival through the day of departure, for at least one night in commercial accommodation, regardless of the reason for the stay. Rates: CHF 4.50 for hotels, motels, boarding houses, inns, medical, cure or paramedical establishments, serviced apartments and similar establishments; CHF 0.80 for institutes, boarding schools, children’s homes and similar establishments; CHF 3.00 for camping (tents, caravans, motorhomes), collective accommodation, group gîtes, colonies, youth hostels, B&Bs, rural gîtes, and rented chalets, villas, houses, studios, furnished rooms or apartments, including Airbnb. The highest standard adult rate is CHF 4.50.
Exempt: persons domiciled or staying at the place of taxation for direct-tax purposes; children under 16 accompanied by an adult (unless staying in an institute, training centre, boarding school or children’s home); domestic helpers and au pairs; persons receiving medical treatment following an accident or illness; guests staying free of charge unless the accommodation is connected with the host’s commercial activity; mountain-hut users; minors in socially oriented holiday colonies and their accompanying persons; persons with disabilities in social institutions and their accompanying persons; Swiss school pupils travelling under a teacher; military, civil-protection, fire-service and other on-duty/emergency personnel, including on-call medical staff; residents of sheltered housing or medical-social establishments; persons staying on boats in ports; and refugees holding permits N or S.
Short-term rentals are subject to the tourist tax. Chalets, villas, houses, studios, furnished rooms and apartments—including Airbnb-style online-platform rentals—are generally charged CHF 3.00 per person per night. For Airbnb bookings, the platform collects the CHF 3.00 tax directly at reservation, and those bookings do not qualify for the regional guest card (Carte Explore). A separate regime applies to fiscally defined “prestige properties” (fiscal value of at least CHF 5 million): for rentals of 60 consecutive days or less, the tax is 9% of the monthly rental price, with a minimum of CHF 60 per month or CHF 16 per week/fraction of a week; for rentals of 61 consecutive days or more, it is 16% of the monthly rental price, with a minimum of CHF 140.