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

Guest registration

You must report foreign guests you accommodate for payment to the cantonal police. To do so, you need a verified e-démarches account; then send your details (identification number, name, address, telephone number, accommodation address) to the reporting office and you’ll receive a code with instructions on how to report your guests.

Deadline: As soon as possible, once the guest has moved into the accommodation.
How: Verified e-démarches account; register by emailing sgap.bullettes@police.ge.ch, then report guests using the code you’re given.
Legal basis: Art. 16 FNIA, Art. 18 OAPSE; implemented at cantonal level by the Police cantonale

Tourist tax and levies

The same rate applies throughout the canton: CHF 4.25 per person per night, or CHF 2.50 at campsites; guests staying longer can pay a flat rate of CHF 60 per person. The tourist tax explicitly also applies to holiday homes, second homes and accommodation provided by private individuals. If you accommodate guests, you collect the tax, register with the tax administration yourself and submit the annual form, even if you have no income. Airbnb has collected the tax automatically since 1 September 2020.

Who collects: Canton (Administration fiscale cantonale).
Cantonal levy: The tourist tax is set at cantonal level. There is also a tourism promotion tax for businesses with tourist customers; the rules do not explicitly state whether private hosts are liable for it.
Legal basis: Tourism Act (LTour, rsGE I 1 60); Tourism Regulations (RTour, I 1 60.01), Arts. 7, 10, 32–36, version in force since 1 January 2026

Examples
Municipality	Rate
Entire canton (e.g. City of Geneva)	CHF 4.25 per person per night; flat rate of CHF 60 per person. Source

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

Tourist tax in municipalities of the canton of Geneva

Tourist tax in Genève: what holiday rentals pay in 2026Tourist tax in Genève (Geneva) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.

Permit and registration

No permit is required for up to 90 days per year. If you rent out an entire flat through platforms for more than 90 days per year, this counts as a change of use under the Housing Protection Act (LDTR) and is not permitted according to the canton (since 1 April 2018; the limit rose from 60 to 90 days following a court ruling in April 2019). Regular, professional accommodation requires a permit from the Police du commerce (PCTN).

Restrictions

The 90-day limit per year applies to entire flats rented through platforms. Subletting subsidised flats (LGL, LDTR, LUP) is prohibited and can lead to immediate termination of the tenancy. Tenants need their landlord’s consent (Art. 262 CO).

Second homes

The Second Homes Act has little practical relevance in Geneva. Housing protection rules (LDTR) apply.

Taxes

No cantonal provisions found.

Latest

August 17, 2026 · under consideration: The State Council plans registration, a reporting requirement and automatic monitoring of the 90 days; the Economic Affairs Committee rejects motion M 3167 on Airbnb checks by 9 votes to 5, with the decision by the full parliament still open Source
April 10, 2026 · under consideration: According to media reports, the State Council is preparing a mandatory register of Airbnb flats to monitor the 90-day limit Source
January 1, 2026 · in force: Tourist tax provisions in the RTour amended (amendment of 19 November 2025), uniform rate of CHF 4.25 Source

Still open: Whether children are exempt from the tourist tax is set out in the law (LTour Art. 10), which I haven’t read; the cantonal website mentions adults and minors. The previous rate before the change on 1 January 2026 has not been checked. Whether Swiss guests must also be registered and how long data must be retained are not covered on the cantonal website. According to its help article, Airbnb collects the tax only for bookings of fewer than 40 days. A mandatory register still needs a legal basis, according to the committee report M 3167-A (17 August 2026); the timetable and decision by the full parliament are still open.

Frequently asked questions

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

You must report foreign guests you accommodate for payment to the cantonal police.

Does Airbnb collect the tourist tax in Geneva?