For short stays, the canton-wide combined cantonal and regional tourist tax is CHF 3.00 per person per night for accommodation including hotels, holiday homes and apartments, rented apartments or rooms, campsites and other lodging. Longer stays may be charged monthly or by annual flat rate depending on the accommodation type.
Children under 16, people domiciled in the commune where the tax is collected (except owners of taxable second-home objects), people staying more than 30 consecutive days per year for professional reasons in accommodation rented or acquired for that purpose, persons on ordered military, civil-protection or fire-service duty, and patients or residents of hospitals, homes and social institutions for disabled or elderly people (excluding medical-curative or paramedical establishments). A student who pays the tax through an educational institution is exempt at the place of stay.
Short-term stays are charged per person per night at CHF 3.00, including rented apartments or rooms and other short-term holiday accommodation. For a second-home rental contract lasting more than 60 days per year, the annual flat-rate regime applies instead; if the rental period is under 60 days, the tax is calculated per night. The guest pays the tax, which is collected directly by the host.