The tourist tax is charged per person per night, from the day of arrival through the day of departure. The standard/top adult rate is CHF 4.00 for hotels, motels, boarding houses, inns and serviced apartments, and also for medical, paramedical and rehabilitation establishments. The rate is CHF 3.00 for guest rooms, holiday apartments, furnished accommodation, studios and apartments, and for other listed parahotel categories such as hostels, campsites, rural accommodation, farm accommodation, mountain huts, visiting boats and civil-protection shelters. Seasonal camping of 61 nights or more is CHF 350.00 per pitch and season. Institutes, boarding schools, children's homes and private schools are CHF 2.00 per person per night.
Exempt are: persons fiscally domiciled or staying in the commune under the cited cantonal direct-tax rules; persons staying more than 90 days per year in a commune where they are not domiciled, under the cited communal-tax rule; persons subject to withholding tax who are domiciled or staying in the commune; persons liable for the secondary-residence tax; persons receiving treatment in medico-social or medical establishments because of an accident or illness; minors in holiday camps run by public or private social institutions; military, civil-protection and fire-service personnel while on duty; pupils from Swiss schools travelling with a teacher; persons under 25 staying for studies, a school internship or an apprenticeship; au-pair domestic helpers; children under 16 accompanied by an adult; and persons receiving social assistance or equivalent support who are placed by a public authority.
Short-term tourist accommodation, including villas, chalets, apartments, rooms, guest rooms and studios, is subject to the tourist tax. The host and liable guests must register with the collection authority and report changes without delay. The host normally collects the tax from the guest and states it separately; collection may be delegated to an intermediary such as an online booking platform. Vaud rules also require the landlord to register with the commune and keep a guest register. For a dwelling previously rented traditionally, renting it through an Airbnb-type platform for more than 90 days in a calendar year requires prior change-of-use authorisation in the affected housing-shortage districts.