For ordinary overnight accommodation, the standard adult tourist tax is CHF 3.00 per person per night from age 16. It is the unified cantonal and regional charge (CHF 1.50 + CHF 1.50 under the cantonal regulation). For stays over 30 days in institutes, boarding schools, higher-education accommodation or similar student accommodation, the monthly rate is CHF 5.00 per person. Long-term flat rates are CHF 450 per year for second homes (150 nights), CHF 360 for campsite pitches (120 nights), and CHF 180 for habitable boats (60 nights); close family members are included in the flat rate. The official tariff sheet is marked as at 1 January 2023, while the current official FAQ states CHF 3.00 per night from age 16.
Exemptions include: people who can prove a professional stay of more than 30 consecutive days per year and are housed in accommodation acquired or rented for that purpose; military, civil-protection and firefighters while on official duty; patients and residents of hospitals, homes and social institutions for disabled or elderly people (excluding cure or paramedical establishments); owners of habitable boats whose berth or mooring is at their domicile; children under 16; and people domiciled in the commune where the tax is collected, except owners of qualifying second-home objects. A professional-stay exemption requires employer and accommodation evidence and must be requested within 30 days of the central collection invoice.
For a rented chalet, apartment, mobile home, caravan or habitable boat, the accommodation provider must register through the CheckIn-FR form. The booking platform collects the tourist tax directly. For a secondary-home rental, a contract exceeding 60 days per year is charged by flat rate; under 60 days per year it is charged per overnight stay. Hosts operating exclusively through Airbnb do not need to report their nights to the central collection office: Airbnb collects and remits the tax.