The standard adult rate is CHF 3.10 per person per night. It applies in 1–5-star hotels and aparthotels, holiday homes, holiday apartments, private rooms, youth hostels for guests aged 12 and over, and campsites, caravans and motorhomes. Youth groups aged 12–20 travelling as a class/group pay CHF 1.55 per person per night. Second-home owners who use the property themselves or let family, relatives or guests use it free of charge pay an annual flat rate instead: CHF 400–1,200 depending on the number of rooms.
Children under 12 are exempt. Also exempt are people staying in Pontresina in an official, military, civil-protection or police capacity; people holding a residence permit or staying to attend school or learn a profession in Pontresina; people whose accommodation is paid by Pontresina Tourism or the Municipality of Pontresina; and bedridden patients in hospitals, nursing homes, sanatoria, health resorts or similar facilities.
A paying guest staying overnight in Pontresina owes the individual visitor tax for each night. The rule expressly covers holiday homes, holiday apartments and private rooms, so it applies to short-term paid rentals. The accommodation provider must collect the tax from liable guests; it becomes due when the stay ends and must be remitted to the municipality by the end of the following month. A second-home owner using the property personally or providing it free of charge to family, relatives or guests is subject to the annual flat rate instead.