The tourist tax varies by accommodation category from CHF 0.50 to CHF 4.50 per person per night. CHF 4.50 is the statutory maximum/top-tier adult overnight rate. The law covers hotels, guesthouses, youth hostels, restaurants with accommodation, campsites, collective accommodation, mountain huts, rooms, tourist-rented apartments and houses, motorhomes and similar accommodation.
Exempt: guests under 14 (except persons subject to the flat-rate tax); pupils and students attending state-recognized educational institutions; guests in state-recognized hospitals and care institutions; and members of the armed forces, civil protection or similar organizations when officially assigned to duty. The regional tourism organization may grant additional exemptions in exceptional cases.
A short-term tourist rental (room, apartment or house) is subject to the overnight tourist tax; the owner/provider is responsible for collecting and remitting it to the regional tourism organization. Before operating, every accommodation provider must register on the designated ATT online platform and obtain an identification number. For accommodations outside the hospitality law, the municipality must confirm suitability within six months of issuance; the identification number must appear in every online or offline listing, and an unregistered or unsuitable property may not be rented for tourism. Rentals of three months or more are treated as secondary residences and are subject to the annual flat-rate tax instead.