The standard adult top-tier rate is CHF 3.50 per person per night in hotels and guesthouses. The adult rate is CHF 3.00 in chalets, holiday apartments, private rooms, tents and caravans, and CHF 1.75 in holiday, children’s and youth homes, institutes and group accommodation. Children aged 6 to 16 pay half the applicable rate; children under 6 are exempt. The separate Bernese accommodation levy is not included in the municipal tourist tax.
Exemptions: people staying in the household of an accommodation provider whose tax residence is in Thun; children under 6; military personnel and civil-protection personnel billeted there; people staying in hospitals, sanatoria, nursing or residential care homes; students, pupils and young people attending a local educational institution in Thun; and weekly or short-term residents. Children aged 6–16 are not exempt but pay half rate. The municipality may grant case-by-case exemptions on a justified application.
Short-term rentals are covered: an accommodation provider is anyone who makes their own or permanently rented accommodation or land available for overnight stays, or uses such accommodation or land as a guest. The provider acts as the tax representative, normally collects the tourist tax from guests, is jointly liable with them, must display the regulation in a visible place unless the tax is included in an all-inclusive price, keep the official tourist-tax form for guest control, and remit collected or owed taxes to Thun-Thunersee Tourism by the end of the following month.