Tourist tax per person per night (rates effective 1 January 2025): CHF 4.50 for four- or five-star hotels or equivalent accommodation (the standard top-tier adult rate); CHF 4.20 for one- to three-star or unclassified hotels/equivalent; CHF 2.00 for rooms, apartments and holiday residences/equivalent accommodation; 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 tourist tax is not charged to guests under 14 (except persons subject to a flat-rate charge), pupils and students attending state-recognized educational institutions, guests in state-recognized hospitals and care facilities, or members of the army, civil protection or similar organizations while on assigned duty. The regional tourism organizations may grant additional exemptions in exceptional cases.
Short-term holiday accommodation is subject to the tourist tax when the guest stays in a municipality other than their legal domicile. The host or owner is responsible for collecting and remitting it. Every accommodation provider must register and obtain an identification number through the cantonal online platform; the number must appear in every online and offline advertisement. A property that has not been finally registered or confirmed suitable may not be rented to tourists. For holiday accommodation, stays or tourist leases of three months or more are handled through an annual flat amount rather than the nightly charge. For the specific registration procedure, accommodation rented for fewer than 90 days per year without hotel services is included, as are properties with one to six beds; the identification number must also be stated on each platform listing.