Renting out a holiday home in the canton of Aargau: what applies?

Guest registration

Anyone who accommodates guests commercially must keep guest records and retain the documents for five years.

Deadline: Ongoing; retain for 5 years.
How: Own guest records; police may inspect them. No electronic reporting channel found.
Legal basis: § 7 Hospitality Act (SAR 970.100); § 21 Hospitality Ordinance (SAR 970.111); federal: Art. 16 Federal Act on Foreign Nationals and Integration (FNIA) (duty to report foreign nationals accommodated commercially)

Tourist tax and levies

No cantonal tourist tax found. We could not verify whether, or which, municipalities (such as spa towns) levy one.

Who collects: The municipality, if applicable (not verified).
Cantonal levy: None found.
Legal basis: Not verified.

Airbnb does not collect the tourist tax in the canton of Aargau: you collect it yourself or pay the flat rate.

Permit and registration

No accommodation permit required: the hospitality trade is unrestricted; only those who serve food or drinks for consumption on the premises need a certificate of competence.

Restrictions

No restrictions on short-term rentals found.

Second homes

Not relevant in practice.

Taxes

No canton-specific requirements found.

Still open: Municipal tourist taxes (Baden, Bad Zurzach, Rheinfelden and others) were not researched because the search limit had been reached. It remains unclear when private rentals count as «commercial». No parliamentary motions from 2025–2026 found.

Frequently asked questions

Do I have to register my guests in the canton of Aargau?