For the current rules in force on 27 September 2026, the applicable guest/tourist tax is CHF 4.50 per person per overnight stay. The municipal implementing provisions also define annual flat-rate amounts for accommodation providers: holiday apartments CHF 100 per apartment plus CHF 8 per m² net living area; hotels CHF 1,200 per room; hostels CHF 420 per bed; mountain/SAC huts and holiday/group accommodation CHF 150 per bed; campsites CHF 560 per pitch; private rooms CHF 270 per room. Self-users of holiday apartments pay a mandatory annual flat rate of CHF 100 per apartment plus CHF 6 per m² net living area, regardless of the duration or frequency of actual use. A new CHF 5.00 overnight rate was adopted for 1 January 2028 and is not the rate applicable on the requested date.
Exempt are children up to and including age 15; people staying for their ordinary work (but not participants in sports events, congresses, seminars, conferences or courses, even when work-related); people staying in an official, military, civil-protection or police capacity; people staying to attend school or learn a profession; people staying free of charge in the household of persons with unlimited tax residence in the municipality who are not liable for the guest tax; and persons with unlimited tax residence in the municipality, including when using their own holiday property, where the municipality receives a substantial tourism-development contribution from their income and wealth taxes. In special cases, the municipal executive may grant a full or partial exemption on its own initiative or upon a substantiated request where the tourist facilities cannot be used and important reasons exist.
A short-term paid rental is treated as accommodation subject to the guest tax: a provider is anyone who makes rooms or land available to a guest for overnight stays in return for payment. Providers must register arrivals, departures and other statistically required data, including in the destination's electronic registration system. The tax is charged per overnight stay. Owners, usufructuaries and long-term tenants who are subject to the tax must also register their own stays and those of their visitors. A holiday-home owner who rents commercially owes the applicable provider annual flat rate in addition to the self-user annual flat rate (with the self-user amount credited); an owner of a taxable accommodation rented continuously for at least 150 days per calendar year to persons not subject to the guest tax may request a pro-rata refund for those rental periods by submitting written evidence.