The tourist tax is charged per person per night, from the day of arrival through the day of departure, according to the accommodation category. Rates are: CHF 4.50 for hotels, motels, inns, boarding houses, medical/cure/paramedical establishments, serviced apartments and similar establishments; CHF 0.80 for institutes, boarding schools, children's homes and similar establishments; CHF 3.00 for camping, collective accommodation, group lodgings, colonies, youth hostels, B&Bs, rural guesthouses, and tenants in chalets, villas, houses, studios, furnished rooms or apartments, including online-platform rentals such as Airbnb. The standard adult/top-tier rate is CHF 4.50.
Exemptions include: persons domiciled or staying at the place of taxation for canton direct-tax purposes; children under 16 accompanied by an adult, except when staying in an institute, training centre, boarding school or children's home; domestic helpers and au pairs; persons receiving medical treatment because of an accident or illness; persons staying free of charge, unless the accommodation is connected with the host's commercial activity; people staying in mountain huts; minors in socially oriented holiday colonies and their accompanying persons; persons with disabilities in social institutions and their accompanying persons; pupils from Swiss schools travelling under a teacher's supervision; members of the army, civil protection or fire service on official duty, on-call medical staff and other persons on standby duty; residents of sheltered housing or nursing/care institutions; people staying on boats in ports; and refugees holding permits N or S.
Short-term commercial accommodation is subject to the tax after at least one night, regardless of whether the purpose is tourism, work or another reason. Apartments and similar units rented through online platforms are charged CHF 3 per person per night. For Airbnb bookings, Airbnb collects CHF 3 directly from the guest at booking. Airbnb-platform bookings do not qualify for the regional Explore guest card. For other accommodation, the host is responsible for collecting and remitting the tax to the commune.