The visitor’s tax is charged per person per night, from and including the day of arrival through the day of departure, according to accommodation category: 5-star hotels CHF 5; 4-star hotels CHF 4; 1–3-star hotels CHF 3; inns, guest rooms and bed-and-breakfasts CHF 3; youth hostels and similar establishments CHF 2; medical, paramedical and cure establishments CHF 4; private schools CHF 1; campsites, residential caravan sites and boats in ports CHF 2; villas, chalets, apartments and guest rooms rented as accommodation CHF 3. The highest standard adult rate is CHF 5 per person per night.
Exempt from the visitor’s tax are: persons with their primary tax domicile at the place where the tax is collected; persons resident or domiciled in Switzerland who are hospitalized or receiving treatment in a medical or medico-social institution because of illness or accident; persons resident or domiciled in Switzerland staying long-term to attend vocational training, complete an apprenticeship, or work; pupils of Swiss schools travelling under the supervision of a teacher; minors under 16 accompanied by a parent or legal representative; persons serving on official duty in the army, civil protection, fire service, or a similar service; and persons staying in unstaffed huts or shelters. No reduced adult rate is specified.
Short-term paid accommodation, including villas, chalets, apartments and guest rooms and rentals arranged through an internet platform or social media, is subject to the visitor’s tax for each guest and night. The host or intermediary must register with the municipality where the lodging is located before any rental, collect the tax from guests, report monthly, and remit the amount according to the regulation. The regulation expressly includes platforms and other intermediaries among persons collecting or facilitating the tax; it does not create a separate Airbnb rate.