The standard adult top-tier rate is CHF 7.00 per person per night in summer (1 June–31 October) for holiday apartments, hotels, group accommodation and campsites. In winter (1 November–31 May), the corresponding rate is CHF 4.50. Hosts without a SaastalCard charge CHF 7.00 in summer and CHF 4.50 in winter for holiday apartments/hotels; group accommodation/campsites are CHF 4.50 year-round and mountain huts CHF 2.00 year-round. Children aged 6–15.99 pay half price. Partner establishments with a SaastalCard also show a separate service-provider contribution of CHF 3.50 (summer) or CHF 2.50 (winter), excluding VAT; this is not the tourist tax itself.
The municipal regulation exempts: persons resident in Saas-Fee; guests staying free of charge with relatives; children under 6; pupils, apprentices and students attending schools recognised or subsidised by the State of Valais during the school period; patients and residents of hospitals, homes for older people and nursing/care institutions; and members of the army, civil protection and fire services when serving in Valais. Children aged 6–15.99 are not exempt but pay half price.
The tax is generally levied per overnight stay. A taxable holiday-apartment owner who uses the property himself/herself, including use by family members, or occasionally rents it out pays an annual flat rate; a long-term landlord whose taxable tenant uses the property similarly also pays the annual flat rate. The annual flat rate covers all taxable overnight stays, including occasional rentals. A non-taxable owner and the owner of a commercially rented holiday apartment must instead account for the taxable overnight stays actually generated by the property. For guests, the host must provide the applicable guest card; any SaastalCard surcharge must be stated in the rental agreement.