The tourist tax is charged per person and night. The standard adult rate is CHF 3.80 for hotels, B&Bs and similar establishments; hotels hosting schools; and boarding schools, schools, campsites, children's homes, holiday colonies and secondary residences. A reduced rate of CHF 1.90 applies to children aged 6–16, students and AVS pensioners. If the municipality delegates collection to an internet platform, social network or similar institution, the regulation provides for CHF 3.00 per person and night. The regulation entered into force on 1 January 2025.
Exemptions include: persons domiciled for cantonal direct-tax purposes or staying at the place where the tax is collected; persons meeting the communal-tax condition of staying more than 90 days per year in the commune; persons subject to withholding tax who are domiciled or staying in Leysin; persons liable for the secondary-residence tax; persons receiving treatment in medico-social or medical establishments because of an accident or illness; children accompanying their parents, up to the age set by the municipality; officers, non-commissioned officers, soldiers and persons incorporated in the army, civil protection or fire service personnel, and firefighters when on official duty; pupils and accompanying teachers of Swiss official public schools on school trips (maximum two nights); and scouts or cadets in organised camps. Non-resident students up to age 25 with proof of student status, and children aged 6–16 and AVS pensioners, receive the special reduced rate rather than a full exemption.
Short-term rentals are covered: the regulation lists villas, chalets, apartments and guest rooms, whether the accommodation is paid or free. The guest pays the tax per person and night, and the owner/host must declare the stay and provide the required information. Night declarations must be made through the Checkin-Leysin platform, except for platforms with an agreement allowing another payment method. Owners who rent or make a secondary residence available and whose guests pay the tourist tax receive a credit against the following year’s secondary-residence tax, capped at 50% of that tax; the credit is unavailable when the owner uses Airbnb or a platform other than Checkin-Leysin. The owner must prove payment of the tourist tax.