The standard adult rate is CHF 4.20 per person per night for hotels and other public lodging establishments, holiday apartments/houses and bed-and-breakfast accommodation. The rate is CHF 3.20 per person per night in campsites and collective accommodation. Permanent residential units in campsites pay CHF 365 per year, with no additional nightly charge.
Exempt: minors; military personnel, civil-protection personnel and firefighters while on duty; members of a non-profit association staying in a dormitory owned by that association; people staying more than 60 consecutive days in the same public lodging establishment or holiday accommodation, from the 61st night onward; and people whose principal residence is in the public lodging establishment.
A holiday dwelling is a house, studio or apartment offered for short-term rental where the owner does not live. It must have normal dwelling facilities (sanitary facilities and kitchen) and provide no hotel services. The host must collect the tourist tax from guests, remit it to the State and register with the cantonal service at scav.ts@ne.ch. If hotel services are provided, an operating authorization for a public lodging establishment is required.