The highest standard adult rate is CHF 3.50 per person per night, for hotels and pensions. The full structure effective from 1 February 2018 is: hotels and pensions CHF 3.50 adults / CHF 1.75 children; chalets, holiday apartments, private rooms, tents and caravans CHF 3.00 / CHF 1.50; holiday, children’s and youth homes, institutes and group accommodation (mass dormitories) CHF 1.75 / CHF 0.90. Children means ages 6–16 under the underlying regulation; children under 6 are exempt. The annual lump sum under the regulation is CHF 85 per room.
Children under 6 are exempt. Also exempt are guests staying in the household of an accommodation provider who has a tax residence in Thun; military and civil-protection personnel when billeted; persons staying in hospitals, sanatoria, nursing or residential care homes; students, pupils and young people staying in Thun for training at local educational institutions; and weekly/short-term residents. Children aged 6–16 pay half the applicable adult rate. Owners and long-term tenants of holiday houses/apartments who are subject to the tax pay an annual lump sum for themselves and their qualifying relatives instead of per-night tax; the current lump sum is CHF 85 per room per year.
The official materials do not use the term Airbnb or set a separate Airbnb tariff. They expressly include chalets, holiday apartments and private rooms in the CHF 3.00 adult / CHF 1.50 child category, and the underlying regulation states that every guest without a tax residence in Thun who stays overnight is liable for the tourist tax. Therefore, a short-term rental of a holiday apartment or private room is covered by that category, subject to the listed exemptions and the annual-lump-sum rules for qualifying owners or long-term tenants.