The tourist tax is charged per person per night according to accommodation type: CHF 4.50 for four- or five-star hotels or equivalent quality; CHF 4.20 for one- to three-star or unclassified hotels or equivalent; CHF 2.00 for rooms, apartments and holiday residences; CHF 3.10 for campsites and motorhomes; CHF 3.10 for youth hostels; CHF 0.50 for mountain huts and collective accommodation; and CHF 2.00 for accommodation offered through online portals with direct collection. The CHF 4.50 figure is the highest adult tier. Owners of holiday homes and their family members instead pay an annual flat amount of CHF 15–100 per bed; stays of three months or more are also subject to the annual flat amount.
Exemptions from the tourist tax: guests under 14 years of age (unless subject to a flat-rate tax); pupils and students attending state-recognised educational institutions; guests staying in state-recognised hospitals and care institutions; and members of the army, civil protection or similar organisations when on official duty. The regional tourism organisations may grant exemptions in exceptional cases.
A short-term accommodation provider must register through the ATT online platform and obtain an identification number before operating. The identification number must appear in every online and offline advertisement. The municipality confirms the suitability of non-Lear-regulated tourist accommodation within six months of the number being issued. An accommodation that is deemed unsuitable or has not completed final registration may not be rented to tourists through any channel. Accommodation providers and owners of rooms, apartments and holiday homes rented for tourist use are responsible for collecting and remitting the tourist tax to the regional tourism organisation.