The standard adult tourist tax is CHF 5.50 per person per night, all year round, for hotels and holiday apartments. A reduced CHF 4.50 per person per night applies to group accommodation, mountain and ski houses, Maiensässe outside the settlement area, camping/tent camps, and qualifying organised group tours. Owners, usufructuaries and long-term tenants of holiday homes are generally charged an obligatory annual flat rate of CHF 150 per bed; a voluntary guest flat rate of CHF 50 per bed per year is available for certain guests staying free of charge.
Exempt: children through their 11th birthday (the official wording is children up to the completed 12th year); people staying in Klosters while performing military or police duties; people staying for professional reasons, except participants in conferences or events even when work-related; people attending a school or learning a profession, where the school or training business is based in Klosters; and guests staying free of charge in the household of a local resident who is not subject to the tourist-tax obligation. In special cases, the municipal executive may grant a full or partial exemption on application. Local charitable organisations and institutions, and disability organisations unable to use the local tourist services, may qualify; applications must normally be submitted in writing at least one month before the stay. Exempt persons do not receive the guest-card benefits.
A person who rents a holiday home, holiday apartment, private room or other holiday accommodation for payment is a host and must register guests, collect the applicable tourist tax and issue the guest card. The host must report arrival and departure; the registration form must reach the guest-control office within 24 hours of arrival, and the previous month’s overnight stays must be reported by the 5th day of the following month. For a tenancy longer than three months, the host must report the tenant’s name and address and the guest-control office bills the tenant directly. Paid short-term holiday rentals therefore remain subject to the per-night tax, normally CHF 5.50 for hotels/holiday apartments or CHF 4.50 for the specified lower-rate accommodation categories.