For short stays, the tourist tax is CHF 3.00 per person per night from age 16. It applies to hotels and similar establishments, aparthotels, serviced institutions, training centres, holiday homes and apartments, rented rooms/apartments, second homes, medical establishments, tents, caravans, habitable boats, group accommodation, campsites and club huts/houses. Longer stays use other structures: CHF 5.00 per person per month (and part of a month exceeding 10 days) for qualifying stays over 30 days in institutes, boarding schools, higher-education establishments, student apartments/rooms and similar accommodation. Certain second-home, camping-place and habitable-boat cases are charged by annual flat rate rather than nightly rate.
Exemptions include people who can prove a professional stay of more than 30 consecutive days per year and are accommodated in a property acquired or rented for that purpose; military, civil-protection and firefighters while on official duty; patients and residents of hospitals, care homes and social institutions for people with disabilities or older people (excluding medical/paramedical establishments); owners of habitable boats when the berth or mooring is at their domicile; children under 16; and people domiciled in the commune where the tax is collected, except owners of qualifying second-home objects. Students liable for the tax through a training institution are exempt at their place of stay. Close family members are included in a flat-rate charge: spouse, direct-line ascendants and descendants, and the spouses of the latter; registered partners are treated as spouses.
Short stays are taxed per person per night: CHF 3.00 from age 16. A secondary-home rental contract exceeding 60 days per year is charged by flat rate; if it is under 60 days, the tax is calculated per night. A property offered for short-term rental must be registered through the CheckIn-FR form. The accommodation provider normally collects the tax; under the official Airbnb arrangement, Airbnb collects it directly and remits it to the Union fribourgeoise du Tourisme, so an exclusively Airbnb-based host does not need to report nights to the collection centre.