The tourist tax is charged per person per night, from and including the day of arrival until the day of departure. The adult/top-tier hotel rate is CHF 5 for 5-star hotels. Other rates are: 4-star hotels CHF 4; 1–3-star hotels CHF 3; relais, guest rooms and bed-and-breakfasts CHF 3; youth hostels and similar establishments CHF 2; medical, paramedical and convalescent establishments CHF 4; private schools CHF 1; campsites, residential caravans and boats in ports CHF 2; villas, chalets, apartments and guest rooms CHF 3.
Exemptions include: people domiciled or staying at the place of collection who have their principal tax domicile there; people resident or domiciled in Switzerland who are receiving medical or nursing-home treatment for illness or accident; people resident or domiciled in Switzerland staying long-term to attend vocational training, complete an apprenticeship or work; pupils of Swiss schools travelling under a teacher’s supervision; minors under 16 accompanied by a parent or legal representative; military, civil-protection, fire-service and similar personnel on official duty; and people lodging in unstaffed huts or shelters.
Paid stays of at least one night are subject to the tourist tax, including short-term rentals such as villas, chalets, apartments and guest rooms. Before any rental, the host/landlord must register with the commune where the accommodation is located. The responsible collector may be the owner, tenant, manager, accommodation provider or an internet/social-media intermediary. The collector charges the guest and remits the tax monthly; the declaration is due by the 10th of the following month.