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

Guest registration

For the tourist tax, accommodation providers report all overnight stays and settle their accounts at least once a year. Anyone who starts using a holiday apartment themselves must register within three weeks. The establishment may keep a guest register for the police; the Hospitality Act does not explicitly require one. Federal law applies to foreign guests.

• Deadline: Report overnight stays; settle accounts at least annually; anyone newly using a holiday apartment themselves must register within 3 weeks.
• How: To the office designated by the canton; no specific portal found.
• Legal basis: Art. 12 Tourism Promotion Act (GS 935.100); Art. 40 Hospitality Act (GS 935.300); federal law: Art. 16 Federal Act on Foreign Nationals and Integration (FNIA) (duty to report foreign nationals accommodated commercially)

Tourist tax and levies

A cantonal tourist tax of CHF 2.50 per person per night applies to hotels and holiday apartments; children under 16 are exempt. It is due on the day of departure, and the host is also liable. People using a holiday apartment themselves pay an annual flat fee of CHF 4 per m² of net living area (maximum 150 m²). Anyone renting out a holiday apartment also pays an annual tourism promotion levy of CHF 100 (up to 90 m²) or CHF 200.

• Who collects: Canton (Department of Economic Affairs); enforcement may be delegated.
• Cantonal levy: Both the tourist tax and the tourism promotion levy are cantonal; there is no municipal tax.
• Legal basis: Arts. 6–12 Tourism Promotion Act (GS 935.100); Arts. 4, 6, 10 Tourism Promotion Ordinance (GS 935.110)

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

Tourist tax in municipalities of the canton of Appenzell Innerrhoden

• Tourist tax in Appenzell: what holiday rentals pay in 2026Tourist tax in Appenzell (Appenzell Innerrhoden) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
• Tourist tax in Gonten: what holiday rentals pay in 2026Tourist tax in Gonten (Appenzell Innerrhoden) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
• Tourist tax in Oberegg: what holiday rentals pay in 2026Tourist tax in Oberegg (Appenzell Innerrhoden) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
• Tourist tax in Schlatt-Haslen: what holiday rentals pay in 2026Tourist tax in Schlatt-Haslen (Appenzell Innerrhoden) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
• Tourist tax in Schwende-Rüte (Ebenalp, Wasserauen): what holiday rentals pay in 2026Tourist tax in Schwende-Rüte (Ebenalp, Wasserauen) (Appenzell Innerrhoden) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.

Permit and registration

The Hospitality Act applies to all paid accommodation; guesthouses with fewer than ten guests are exempt. It is not clearly regulated whether an individual holiday apartment needs a licence.

Restrictions

No restrictions on short-term rentals found.

Second homes

Shares not checked; some districts could be close to 20%.

Taxes

No canton-specific provisions found.

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