The tourist tax is charged per person and night. The standard single rate is CHF 4.25 for all accommodation categories; camping sites are the exception at CHF 2.50 per person and night. A flat annual tax of CHF 60 per person may apply in the cases defined by law.
Exempt are people whose tax domicile is in the Canton of Geneva; members of the military or civil protection while on official duty; patients and residents of hospitals, clinics, homes, and facilities for older or disabled people; people staying in the canton on a long-term basis to attend a public educational institution, institute or boarding school, or to complete an apprenticeship. In addition, accommodation paid for as a social or welfare benefit by a social or state body is exempt.
For short-term rentals through an accommodation platform, the entire dwelling may be made available for a maximum of 90 days per year; beyond that, it is treated as a change of use/commercial activity and is prohibited without the required authorization. Renting rooms while the owner lives in the dwelling is not subject to this 90-day limit. Anyone making all or part of a dwelling available must collect the tourist tax; Airbnb has collected it automatically since 1 September 2020. The host/platform must also comply with the applicable reporting, tax, tenancy and foreign-guest notification rules.