For the commune/city of Zug, the standard adult accommodation/tourist tax is CHF 2.00 per person per night (effective 1 January 2023). A reduced CHF 1.00 rate applies to children, long-term guests, guests of youth hostels, campsites and similar establishments. The canton permits municipalities to set the amount within the statutory framework.
No full exemptions are expressly identified in the official material located. Instead, the stated categories receive a reduced rate of CHF 1.00: children, long-term guests, and guests of youth hostels, campsites and similar establishments.
Paid accommodation in holiday apartments and rooms is subject to the accommodation tax, including bookings made through a platform. For Airbnb bookings in the canton of Zug, Airbnb has collected and remitted the tax to Zug Tourism since 1 July 2017; the host does not have to collect it separately for those bookings. Other short-term-rental hosts remain subject to the applicable collection/reporting duties.