Andermatt does not levy a guest Kurtaxe/tourist tax per person per night under the current municipal regulation; the guest-facing nightly rate is therefore CHF 0.00. Instead, the municipality charges accommodation providers or self-users an annual, capacity-based Beherbergungsgebühr. For accommodation businesses in Andermatt, the annual charge is CHF 400 per room where the room price is up to CHF 300, CHF 700 per room for CHF 301–600, and CHF 1,000 per room from CHF 601; seasonal businesses pay 60%. Campsites are charged CHF 130 per pitch per year, accessible group accommodation CHF 120 per sleeping place per year, mountain huts CHF 60 per sleeping place per year, and second/holiday homes CHF 14 per m² of net living area per year.
The regulation exempts accommodation used for overnight stays by serving military and civil-protection personnel. It also exempts second homes that are permanently rented to tenants whose principal tax residence is in the municipality. These are exemptions from the annual accommodation charge, not a separate guest-night tax.
Short-term rentals are not subject to a separately stated per-person, per-night Kurtaxe in the current regulation. Holiday apartments and holiday homes fall within the annual capacity-based accommodation charge; the person providing the accommodation or using it as a residence is liable. The regulation does not state a separate short-term-rental tariff or reporting timetable.