From 1 January 2025, the standard top-tier tourist tax is CHF 4.50 per person per night for four- or five-star hotels or equivalent tourist accommodation. Other statutory overnight rates are CHF 4.20 for one- to three-star or unclassified hotels/equivalent accommodation, CHF 2.00 for rooms, apartments and holiday residences, CHF 3.10 for campsites/motorhomes, CHF 3.10 for youth hostels, CHF 0.50 for huts/collective accommodation, and CHF 2.00 for accommodation offered through online portals with direct collection.
The following are exempt from the overnight tourist tax: guests under 14 (except persons subject to a flat-rate tax); pupils and students attending state-recognised educational institutions; guests staying in state-recognised hospitals and care institutions; and members of the army, civil protection or similar organisations while on assigned duty. The regional tourism organisation may grant further exemptions in exceptional cases.
Tourist rentals are covered: accommodation providers and owners of rooms, apartments and houses rented for tourist use must collect the tourist tax and remit it to the regional tourism organisation. Every provider must register and obtain an identification number; the number must appear in every online and offline advertisement, and a tourist rental may not be advertised without it. The municipality confirms the suitability of tourist accommodation not subject to the cantonal accommodation law. For rentals of rooms, apartments or holiday homes for three months or more, the annual flat-rate system applies; owners and family members pay CHF 15–100 per bed depending on accessibility and the local tourist offering.