Zürich has no statutory municipal tourist tax (Kurtaxe) or accommodation charge. The official information instead describes a voluntary City Tax: CHF 3.50 per guest per overnight stay, collected from hotels and Airbnb hosts, to fund Zürich Tourism’s destination marketing. The rate was increased from CHF 2.50 to CHF 3.50 in May 2023.
No exemptions or reduced rates are specified in the official sources consulted. The official municipal report says the City Tax concerns Zürich Tourism members (typically hotels), while the current city information also refers to Airbnb hosts.
The current city information identifies Airbnb hosts as subject to the City Tax. The official Zürich Tourism–Airbnb agreement states that Airbnb automatically collected the City Tax for all bookings in the Canton of Zürich from 1 August 2018 and remitted it to Zürich Tourism. No newer official short-term-rental thresholds or exemptions were specified.