The tourist tax is CHF 4.00 per person per overnight stay for all accommodation types. Children aged 9 to 16 pay half, CHF 2.00 per night; children under 9 are exempt. The revised regulation was approved to enter into force on 1 November 2022. Owners and usufructuaries of holiday homes who use them themselves or rent them on a long-term basis pay an annual flat rate of CHF 160.00 per bed per year. Occasional paid short-term rentals remain subject to the nightly tax, in addition to any applicable annual flat rate.
Exemptions under Art. 3 include: persons domiciled in Zermatt; persons visiting exempt relatives up to the grandparental level and their spouses; persons staying free of charge with an exempt person; children under 9; students and apprentices at state-subsidized schools during term; hospital patients and residents of homes for the elderly; military, civil-defence and fire-brigade personnel while on duty; participants in Youth and Sport programmes; and temporary residents in Zermatt for work or education who retain their legal domicile elsewhere. Children aged 9 to 16 pay half the standard rate (CHF 2.00 per person per night).
Paid short-term or occasional rentals, including Airbnb-style accommodation, must collect and remit the CHF 4.00 nightly tourist tax per guest (CHF 2.00 for ages 9–16; under 9 exempt). The host must register/report guest stays and is liable for transferring the tax to Zermatt Tourismus. Vacation-home owners or usufructuaries using the property themselves or renting it long-term pay an annual flat rate of CHF 160.00 per bed; occasional paid short-term rentals are additionally subject to the nightly charge. Overnight counts are reported twice yearly by 10 May and 10 November for vacation homes, while other hosts report by the 10th of the following month.