Effective from 1 May 2025, the standard tourist tax is CHF 5.00 per person per night for hotels and other organised accommodation, and CHF 5.00 per person per night for holiday homes and comparable accommodation. Children aged 6–16 pay half (CHF 2.50). Mountain huts and refuges are CHF 2.00 per night, and international schools are CHF 3.50 per night. Second homes and occasionally rented holiday homes are generally assessed through an annual flat fee based on 50 nights at CHF 5.00 per household unit (UPM): CHF 500 for fewer than 3 rooms, CHF 750 for 3 rooms, CHF 1,000 for 4 rooms, CHF 1,250 for 5 rooms, and CHF 1,500 for 6 or more rooms. For an occasionally rented holiday home owned by a resident, the calculation uses 20 days instead of 50.
Exempt are persons whose principal residence is in the commune; people visiting a family member who has their principal residence in the accommodation; children under 6; pupils, apprentices and students attending recognised, state-subsidised Valais educational institutions during the school term; patients and residents of authorised homes for older people, disability institutions or social institutions; people serving in the army, civil protection, fire service or similar services when officially assigned; and people engaged in an activity recognised and subsidised by the Youth and Sport movement. Children aged 6–16 receive a 50% reduction. The annual flat fee for dwellings outside the building zone and more than 100 metres from an all-year public road is reduced by 50%.
Hotels, professional accommodation providers and rental agencies collect the tax per actual overnight stay and report the overnight stays. For second homes and holiday homes rented only occasionally, the owner is normally charged the annual flat fee; all overnight stays, including guests and occasional rentals, are included in that fee. A resident owner who occasionally rents out a holiday home is calculated on an average occupancy of 20 days. A renting owner may collect the tax per actual night from guests and retain it, subject to the applicable limits; an agency may collect it and remit it to the owner.