The individual tourist tax is CHF 3.10 per person per overnight stay for 1–5-star hotels and aparthotels; holiday houses, holiday apartments and private rooms; youth hostels for persons aged 12 and over; and campsites, caravans and motorhomes. Youth groups staying in school-class formation aged 12–20 pay the reduced rate of CHF 1.55 per person per night. Second-home owners who use the property themselves or let family members, relatives or guests use it free of charge pay an annual flat rate instead: CHF 400 for 1–1½-room apartments and caravans, CHF 600 for 2–2½ rooms, CHF 800 for 3–3½ rooms, CHF 1,000 for 4–4½ rooms, and CHF 1,200 for 5 or more rooms.
Exempt from the individual tourist tax are children under 12; persons staying in Pontresina while performing official, military, civil-defence or police duties; persons staying under a residence permit or to attend school or learn a profession in Pontresina; persons whose accommodation is paid by Pontresina Tourism or the Municipality of Pontresina; and bedridden patients of hospitals, nursing homes, sanatoria, health resorts and similar establishments. No reduced general adult rate is specified; the CHF 1.55 rate applies to youth groups aged 12–20 travelling as a school class.
Paid short-term rentals are covered: every guest who stays overnight for payment with an accommodation provider owes the individual tourist tax for each overnight stay. The definition of accommodation provider expressly includes a second-home owner who lets the property to a guest for payment. The provider must collect the tax from liable guests, keep accurate occupancy records and remit the amounts to the municipality by the end of the following month. Free use of a second home by its owner, family, relatives or guests is subject to the applicable annual second-home flat rate instead of a per-night guest tax.