The current standard rate is CHF 4.25 per person per night, regardless of accommodation category. The exception is campsites, which are charged CHF 2.50 per person per night. The regulation also provides for a lump-sum tourist tax of CHF 60 per person in applicable cases.
The tax applies to guests who stay in Geneva without a tax domicile in the canton and use paid accommodation. Persons whose accommodation is covered by social or state welfare assistance are exempt. Tenants with a rental contract exceeding 40 consecutive days are exempt from the standard per-person, per-night tax. A lump-sum tourist tax of CHF 60 per person is available under the regulation.
Short-term rental providers, including Airbnb-style accommodation providers, are treated as accommodation providers. They must register or report themselves to the cantonal tax authority, collect and remit the tourist tax, keep and provide requested records, and submit the annual statement even if no tax was collected. Non-compliance can lead to warnings and ex officio assessment, including a possible 10% surcharge for failure to file.