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

Guest registration

Holiday apartments, chalets and rooms without hotel services are not covered by the Hospitality Act, so its guest register and arrival forms apply only to licensed establishments. Holiday apartments are still subject to the federal requirement to report foreign guests. You report nights for the tourist tax each month via the online platform of the Centrale fribourgeoise d'encaissement.

Deadline: Tourist tax: monthly statement due by the 15th of the following month. Police reporting: no cantonal rule for holiday apartments found.
How: Online platform of the Centrale fribourgeoise d'encaissement de la taxe de séjour (UFT).
Legal basis: Art. 3 let. c LEPu (SGF 952.1); Art. 41 RT (SGF 951.11); Art. 16 FNIA

Tourist tax and levies

Since 2022, there has been a cantonal and a regional tourist tax throughout the canton, each capped at CHF 3 per night; the regulation sets each at CHF 1.50, totalling CHF 3.00 per person per night in holiday apartments. Children under 16 are exempt. The UFT's central office collects the tax. If you rent out your second home, you report the nights and collect the tax; otherwise, you are liable for it yourself. Owners of second homes and tenants staying for more than 60 days pay a flat rate per property based on 150 nights, due from 1 March. Platforms may collect a simplified tax by agreement.

Who collects: Centrale fribourgeoise d'encaissement de la taxe de séjour (UFT), redistributed to the regions and canton.
Cantonal levy: Cantonal tourist tax: CHF 1.50 per night (plus regional tourist tax of CHF 1.50).
Legal basis: Loi sur le tourisme (LT, SGF 951.1) Arts. 21–35; Règlement sur le tourisme (RT, SGF 951.11) Arts. 32–41

Examples
Municipality	Rate
Throughout the canton (e.g. Gruyères, Murten, Fribourg)	CHF 1.50 cantonal plus CHF 1.50 regional = CHF 3.00 per person per night; under-16s are exempt. Second-home flat rate based on 150 nights. Source

Airbnb collects and remits the tourist tax in the canton of Fribourg.

Tourist tax in municipalities of the canton of Fribourg

Permit and registration

No permit is required for holiday apartments, chalets and rooms without hotel services. With hotel services, you need a licence under the Hospitality Act (LEPu).

Restrictions

No cantonal night limit found.

Second homes

Mainly affects Pre-Alpine locations (e.g. Gruyère, Schwarzsee); municipal shares not checked.

Taxes

The second-home flat rate for the tourist tax (150 nights) applies to owners even when they use the property themselves. No other cantonal specifics found.

Still open: Airbnb lists CHF 1.30–3.00 for Fribourg and says it applies only to bookings of less than one month; the lower figure of CHF 1.30 does not match the rates in the regulation (1.50 + 1.50), and may be a simplified rate under Art. 22 LT. It is unclear whether owners who rent out their property pay the second-home flat rate in addition to the nightly tax or have it credited. The name of the Centrale's online platform has not been verified. The authority that receives reports of foreign guests staying in holiday apartments could not be found. No current changes for 2025–2026 found (search exhausted).

Frequently asked questions

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

Holiday apartments, chalets and rooms without hotel services are not covered by the Hospitality Act, so its guest register and arrival forms apply only to licensed establishments.

Does Airbnb collect the tourist tax in Fribourg?