Renting out a holiday home in the canton of Basel-Landschaft: what applies?

Guest registration

Accommodation businesses must ensure that every overnight guest fills in and signs their own guest registration form and shows proof of identity. The data must be kept securely for 10 years. For the guest tax, businesses must also report their overnight stays each month.

Deadline: Guest registration form on arrival; guest tax report by the 6th of the following month.
How: Guest registration form completed on site (no rules found on sending it to the police); overnight stays reported to Baselland Tourism, which issues the invoice.
Legal basis: § 17 Hospitality Act (SGS 540); § 5 para. 5 Guest Tax Act (SGS 548); Federal: Art. 16 FNIA (duty to report foreign nationals accommodated commercially)

Tourist tax and levies

Cantonal guest tax of CHF 3.80 per person per night (since 1 January 2026; previously CHF 3.50), shown separately on the invoice. Exemptions apply to children under 12, canton residents and guests from their 31st day per year at the same business. Holiday apartments are explicitly included. Long-term tenants of holiday apartments may pay an annual flat rate (2 beds × 30 nights).

Who collects: Canton; administered by Baselland Tourism (service agreement).
Cantonal levy: The guest tax is cantonal; municipalities with a spa operation may continue an existing local tourist tax (none found).
Legal basis: §§ 3–5 Guest Tax Act (SGS 548); § 3 Guest Tax Ordinance (SGS 548.11); Government Council resolution 2025-847

Examples
Municipality	Rate
Entire canton	CHF 3.80 per person per night Source

Airbnb collects and remits the tourist tax in the canton of Basel-Landschaft.

Permit and registration

No hospitality licence required: holiday apartments and houses are explicitly exempt, as are private guesthouses with up to 5 places.

Restrictions

No cantonal restrictions on short-term rentals found.

Second homes

Practically not relevant.

Taxes

Nothing specific at cantonal level found.

Latest

January 1, 2026 · in force: Guest tax rises from CHF 3.50 to CHF 3.80 per person per night (Government Council resolution of 10 June 2025) Source

Still open: The Act covers only 'commercial' accommodation businesses (run for profit); it is unclear where occasional private rentals begin. It could not be established whether the guest registration form is sent electronically to the police or whether hosts must report Airbnb nights despite Airbnb collecting the tax. No information sheet or portal from Baselland Tourism found.

Frequently asked questions

Do I have to register my guests in the canton of Basel-Landschaft?

Accommodation businesses must ensure that every overnight guest fills in and signs their own guest registration form and shows proof of identity.

Does Airbnb collect the tourist tax in Basel-Landschaft?