Holiday apartment laws in Switzerland: what do you need to know?

What rules apply across Switzerland?

Guest registration: If you provide accommodation commercially, you must report foreign guests to your cantonal authority (Art. 16 FNIA). Many cantons require you to report all guests. Find out more about the guest registration form.
Tourist tax: The guest owes it, and you collect and pay it. The municipality or canton sets the rate and payment arrangements. See tourist tax.
Taxes: Rental income counts as income, and the apartment counts as wealth. You must register for VAT once your annual turnover reaches CHF 100'000. Overnight stays are taxed at the special rate of 3.8 per cent (VAT).
Rented apartment: You need your landlord’s consent for any subletting, including day-by-day rentals through Airbnb (Art. 262 CO). Find out more about subletting.
Condominium ownership: The regulations can restrict short-term rentals. The Federal Supreme Court upheld such a ban (condominium ownership).
Second Homes Act: Municipalities with more than 20 per cent second homes cannot have any new ones. You can use and rent out apartments that already existed on 11 March 2012 freely (Second Homes Act).

A brief summary, not legal advice. The linked official sources and your municipality’s rules apply.

What rules apply in your canton?

Choose your canton on the map or in the table. Each canton page shows guest registration requirements, tourist tax, permits and restrictions, with sources. The map colour shows whether Airbnb collects tourist tax in that canton.

Airbnb collects the taxpartlyhost collects

All cantons at a glance
Canton	Guest registration	Tourist tax	Airbnb collects
Aargau	Ongoing; retain for 5 years.	The municipality, if applicable (not verified).	no
Appenzell Ausserrhoden	On arrival.	Tourist tax: municipality (may delegate collection to third parties).	no
Appenzell Innerrhoden	Report overnight stays; settle accounts at least annually; anyone newly using a holiday apartment themselves …	Canton (Department of Economic Affairs); enforcement may be delegated.	no
Basel-Landschaft	Guest registration form on arrival; guest tax report by the 6th of the following month.	Canton; administered by Baselland Tourism (service agreement).	yes
Basel-Stadt	Daily; registration before accepting the first guests.	The canton (Office for Economy and Labour), with Basel Tourism handling the reporting system and BaselCard.	yes
Bern	It depends on the municipality.	The municipality or its appointed tourism organisation; destinations collect the accommodation levy on …	no
Fribourg	Tourist tax: monthly statement due by the 15th of the following month.	Centrale fribourgeoise d'encaissement de la taxe de séjour (UFT), redistributed to the regions and canton.	yes
Geneva	As soon as possible, once the guest has moved into the accommodation.	Canton (Administration fiscale cantonale).	yes
Glarus	Guest registration form on arrival.	Municipality (Glarus, Glarus Nord, Glarus Süd); funds go to VISIT Glarnerland	no
Graubünden	Canton: guest registration form on arrival, keep for one year.	Municipality; collection and administration are often delegated to the destination (e.g.	no
Jura	Record data daily; validate the previous month’s tourist tax data by the 5th.	Jura Tourisme on behalf of the canton; 20 per cent goes to the municipalities.	no
Lucerne	Levies: varies by municipality; in the City of Lucerne, report at the end of each month and pay within 30 …	The municipality or its appointed office (e.g.	yes
Neuchâtel	Guests: daily; nights: settled every three months.	Canton (SCAV); revenue goes to Tourisme neuchâtelois.	no
Nidwalden	On the guest’s arrival	Canton (assessment and collection) on behalf of the municipalities	no
Obwalden	Hotels and campsites: within 24 hours.	Canton (tourism levy); municipality in Engelberg	no
Schaffhausen	Daily by 02.00.	Canton (Department of Economic Affairs).	yes
Schwyz	Guest registration form completed on arrival; keep for at least two years.	Municipality or local tourism organisation as the collection office	no
Solothurn	Complete a guest registration form on arrival; keep it at the business for three years for the police, then …	Municipality	no
St. Gallen	On arrival; keep for 5 years.	Municipality, with collection that may be delegated to third parties (e.g.	yes
Thurgau	On arrival; keep for 5 years.	Not documented.	no
Ticino	Within 24 hours of arrival.	The canton sets the rate; collection is handled by the four OTRs: Lago Maggiore e Valli, Luganese, …	no
Uri	On the guest’s arrival (guest registration); for the tourist tax, depending on the municipality	Municipality	no
Valais	The law sets no fixed deadline.	The local authority, often delegated to a tourism organisation (e.g.	no
Vaud	Register with the municipality before renting; no cantonal deadline is specified for the guest register.	Municipality or intermunicipal commission (e.g.	partly
Zug	On the guest’s arrival; keep guest registration forms until 31 December of the following year, then destroy …	Municipality, usually through Zug Tourism	yes
Zurich	No deadline published; reports must be submitted electronically.	Zürich Tourism (under private law, collected via hotels and Airbnb); no municipal or cantonal tax	yes

Do I need a permit?

In most cantons, you don’t need a permit for a holiday apartment without hotel services. You often still need to register: with the municipality in Vaud and Valais, with the Agenzia turistica ticinese for an identification number in Ticino, and for a registration number in the city of Lucerne. In Interlaken, changing an apartment to a short-term rental has required a building permit since 11 March 2026.

If you offer breakfast or regular room service, your holiday apartment may count as a hospitality business that needs a permit. Find out more about breakfast and fire safety.

Where do 90-day rules apply?

Night limits and special rules for short-term rentals, as at 6 November 2026
Place	Rule	Since
City of Lucerne	A maximum of 90 nights a year for rooms used as residential accommodation since 2010. You must register and include an identification number in every listing.	1 January 2025
Canton of Geneva	You can rent out an entire apartment through a platform for a maximum of 90 days a year. Beyond that, it counts as a change of use, which is not permitted.	1 April 2018, 90-day limit since 2019
Canton of Vaud	You need a permit to rent for more than 90 days in a calendar year. In 2026, this applies in every district except Aigle.	1 July 2022
Canton of Ticino	A holiday apartment without hotel services is exempt from the Hospitality Act for only up to 90 days a year. A proposal would extend this to 180 days.	June 2023
Canton of Basel-Stadt	More than 90 days is a clear indication of commercial use, which requires a building permit.	Report dated 13 May 2026
City of Zurich	There is no night limit. Apartments regularly rented out commercially no longer count towards the residential-use quota, and owners must report them. Occasional rentals of your own home are exempt.	1 September 2026

Stovita counts the nights for each property across all channels. That way, you can see how close you are to a limit, such as 90 nights a year.

Federal topics: tenancy law, taxes, second homes

These rules apply throughout Switzerland, regardless of which canton your holiday apartment is in.

What’s changing?

New laws, rulings and votes, with a source for every update. Find all updates under Law and news.

RSS · All news

The guest registration form, tourist tax and night counter are built into Stovita. Register for free and set up your holiday apartment.

Frequently asked questions

Do I need a permit to rent out my holiday apartment?

In most cantons, you don’t, as long as you don’t offer hotel services such as breakfast. There is no federal permit or registration requirement. Some places require you to register or get a number, including the city of Lucerne, Ticino, and municipalities in Vaud and Valais. Check the rules on your canton’s page.

Does the 90-day rule apply throughout Switzerland?

No. Night limits apply in the city of Lucerne (90 nights for rooms used as residential accommodation since 2010), Geneva (90 days for entire apartments rented through platforms), Vaud (a permit is required for more than 90 days, except in the Aigle district in 2026) and Ticino (90 days for exemption from the Hospitality Act). In Basel-Stadt, more than 90 days is an indication of commercial use.

Do I have to report my guests to the police?

If you provide accommodation commercially, you must report foreign guests. Federal law requires this (Art. 16 FNIA). Many cantons, including Ticino, Neuchâtel and Jura, require you to report all guests. The canton determines the authority, method and deadline; in Ticino, for example, you must report guests within 24 hours. The Confederation plans to digitise guest registration through EasyGov; the consultation is open until 27 November 2026.

Who pays the tourist tax, and who collects it?

The guest is liable for the tourist tax. You collect it and pass it on to the municipality or tourism organisation. Airbnb collects it directly in ten cantons: BL, BS, FR, GE, LU, SG, SH, ZG, ZH and participating municipalities in Vaud. In Bern, Graubünden, Valais and Ticino, you collect it yourself. Find rates for each location under tourist tax.

Do I have to pay tax on rental income from my holiday home?

Yes. You declare rental income as income and the property as an asset. From 1 January 2029, imputed rental value will be abolished for owner-occupied homes, but the maintenance deduction will remain for rented properties. Cantons will be able to introduce a tax on second homes. Find out more under taxes and imputed rental value.

Can I list my rented flat on Airbnb?

Only with your landlord’s permission (Art. 262 CO). They may refuse only if you don’t disclose the conditions, the conditions are abusive or they would suffer significant disadvantages. Without permission, you risk having your tenancy terminated after a formal warning.

What does the Second Homes Act mean for my holiday home?

In municipalities where more than 20% of homes are second homes, no new second homes may be approved, except for homes used for tourist accommodation. You can use homes that already existed on 11 March 2012 freely as primary or second homes, and rent them to guests. When renovating, you may increase their main usable floor area by no more than 30%. You cannot use a home subject to a primary-residence requirement as a holiday home.

Sources

Federal Act on Foreign Nationals and Integration (FNIA, SR 142.20), Art. 16 (checked November 6, 2026)
Federal Council: Confederation plans to digitise guest registration in accommodation (26.8.2026) (checked November 6, 2026)
Code of Obligations, tenancy law (Arts. 253 et seq. and 262 CO) (checked November 6, 2026)
Second Homes Act (SHA, SR 702) (checked November 6, 2026)
Federal Act on Value Added Tax (VAT Act, SR 641.20) (checked November 6, 2026)
Federal Council: Abolition of imputed rental value from 2029 (1.4.2026) (checked November 6, 2026)
Federal Supreme Court 5A_436/2018 of 4.4.2019 (condominium ownership) (checked November 6, 2026)
City of Lucerne: short-term rentals (checked November 6, 2026)
Canton of Geneva: renting out a flat via platforms (checked November 6, 2026)
Canton of Vaud: Airbnb-type accommodation (checked November 6, 2026)
Canton of Vaud: districts with housing shortages 2026 (Order of 17.12.2025) (checked November 6, 2026)
Canton of Ticino: LEAR Regulations (RL 942.110), Art. 7 (checked November 6, 2026)
Basel-Stadt Government Council: report on Balmer’s motion (24.5107.02) (checked November 6, 2026)
City of Zurich: regulations for short-term rentals come into force (checked November 6, 2026)
Municipality of Interlaken: planning zone for second homes 2026 (checked November 6, 2026)
Airbnb Help: tourist taxes in Switzerland (article 2291) (checked November 6, 2026)

A short summary, not legal advice. The linked official source and your municipality’s rules prevail.