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

Guest registration

At cantonal level, registration is required only for foreign guests: Anyone who accommodates them for payment must have an official guest registration form completed and signed, check their ID and keep the forms for one year for the police. Since 2015, the cantonal requirement no longer applies to Swiss guests. In practice, hosts still register all guests because municipalities require this for the tourist tax and guest card (e.g. Davos/Klosters within 24 hours).

Deadline: Canton: guest registration form on arrival, keep for one year. Municipalities: depending on the destination, e.g. in Davos/Klosters, report arrival within 24 hours and departure immediately.
How: Official guest registration form from the municipality; in destinations, usually submitted digitally through the tourism organisation’s system (e.g. Destination Davos Klosters, 4tix in Scuol, the Destination Lenzerheide recording tool).
Legal basis: Art. 11 Hospitality Act (BR 945.100); Arts 3–10 Implementing Provisions to the Hospitality Act (BR 945.110); municipal guest/tourist tax laws; federal: Art. 16 Foreign Nationals and Integration Act (FNIA) (reporting requirement for foreign nationals accommodated commercially)

Tourist tax and levies

Each municipality sets its own rules. There are three models: a tourist tax per guest per night (Davos, Klosters, St. Moritz, Pontresina, Scuol, Samnaun), a host’s flat fee based on floor area or beds with no per-night tax (Flims, Laax, Vaz/Obervaz, Arosa, Celerina, Silvaplana, Sils), or a choice between the two (Lantsch/Lenz). There is often also a tourism promotion levy, paid by the host. Per-night rates for holiday apartments range from CHF 2.90 (St. Moritz) to CHF 5.90 (Davos). Owners who use their own property usually pay an annual flat fee; hosts who rent out their property pay per night or pay the host’s flat fee.

Who collects: Municipality; collection and administration are often delegated to the destination (e.g. Davos Destinations-Organisation, Engadin Scuol Samnaun Val Müstair).
Cantonal levy: No cantonal tourist tax found.
Legal basis: Art. 2 para. 3, Art. 22 (tourist tax), 22a (accommodation levy), 23 (tourism promotion levy) Municipal and Church Tax Act (GKStG, BR 720.200); municipal tourism laws

Examples
Municipality	Rate
Davos	CHF 5.90 per person per night (aged 12 and over), summer and winter Source
St. Moritz	CHF 2.90 per person per night in holiday apartments (aged 12 and over); annual flat fee for second homes of CHF 400–1200 depending on the number of rooms, with tourist taxes paid credited against it Source
Flims/Laax	No per-night tax; the host pays CHF 13 per m² of net residential floor area (max. 180 m²) per year Source

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

Destinations

Davos Klosters (Davos, Klosters): Davos CHF 5.90, Klosters CHF 5.50 per person per night; children aged 11 and under are exempt. Annual flat fee (Davos CHF 168, Klosters CHF 150 per bed) applies only to owner use. Hosts also pay the tourism promotion levy to the municipality. Report arrivals to the destination within 24 hours using the official form (online or at the visitor information centre), and report departures immediately; in Klosters, report the previous month’s overnight stays by the 5th (tax@davos.ch, tax@klosters.ch). Guest card mandatory: the full Davos Klosters Card is available only if the tourism promotion levy has been paid; otherwise, you get «Card Private» without mountain railways. This also applies to non-commercial rentals and rentals through platforms. Referendum on primary residence quotas on 29.11.2026. Source
Engadin St. Moritz (St. Moritz, Pontresina, Celerina, Silvaplana, Sils and others): St. Moritz CHF 2.90, Pontresina CHF 3.10 per person per night (children under 12 are exempt). Celerina, Silvaplana and Sils have no per-guest tax: hosts pay a flat rate (Celerina based on m², Silvaplana CHF 350 per bed, Sils CHF 550 per bed in 2026). In addition, hosts pay a business promotion levy of CHF 0.50 per night in St. Moritz and Pontresina. St. Moritz: check occupancy carefully and remit tourist taxes to the municipality by the end of the following month. No specific registration portal confirmed. In St. Moritz, second homes are subject to a mandatory annual flat rate (CHF 400–1'200), including when rented out; tourist taxes remitted are credited up to that amount. Source
Flims Laax (Flims, Laax, Falera): No tax per guest per night. Hosts pay an annual tourism tax of CHF 13 per m² of net living area (max. 180 m²); the flat rate for owner-occupiers is credited. Act in force since 1.1.2015, confirmed by the Federal Supreme Court (2C_1049/2017). Give guests the guest card (online or at the guest information centre). No confirmed registration method for hosts. Flims requires existing primary residences under the old law to be used as primary residences (date not checked). Source
Lenzerheide (Vaz/Obervaz, Lantsch/Lenz (Churwalden not checked)): Vaz/Obervaz: no nightly tax; hosts pay CHF 100 + CHF 8 per m² per year. Lantsch/Lenz: choose between a flat rate (CHF 90 + CHF 7 per m², max. 150 m²) and CHF 4.00 per person per night for guests aged 16 and over. Register guest details in the destination’s registration system; Lantsch/Lenz sends an invoice at year-end, payable within 30 days. The tourism law in Vaz/Obervaz has been in force since 1.1.2022; no revision for 2026 found. Source
Arosa (Arosa): No tourist tax per night since 1.6.2021. Hosts pay an accommodation levy of CHF 400 + CHF 22 per m² (max. 150 m²), rising to CHF 425 + CHF 23.30 from 1.1.2027; localities pay 100/60/30% depending on the zone. Not confirmed (Arosa Card for guests). The municipal executive approved the new rates on 15.10.2025. Source
Scuol (Engadin Scuol Samnaun Val Müstair) (Scuol, Samnaun): Scuol: CHF 5.00 per person per night for guests aged 12 and over; hosts also pay a tourism tax based on the size of the accommodation. Annual flat rate for self-use from 1.1.2027: CHF 330–1'000. Samnaun: CHF 4.00 for guests aged 17 and over, plus a promotional contribution of CHF 1.00 per night payable by hosts. Scuol: register overnight stays in the destination’s 4tix system. Samnaun: register guests in the guest card system on their arrival day; invoices are issued from the 10th of the following month. Scuol’s municipal website blocks automated access; rates are from archived 2022 implementing provisions and advertisements. Source

Tourist tax in municipalities of the canton of Graubünden

Permit and registration

No cantonal permit is required for accommodation only (the Hospitality Act requires one only for serving food and drink). However, hosts must register with the tourist tax office of their municipality or destination (e.g. Davos Klosters).

Restrictions

There is no limit on the number of nights, as in Lucerne or Geneva. Restrictions arise from second-home legislation and municipal primary-residence rules: Flims links legacy homes designated as primary residences to a primary-residence requirement; on 29 November 2026, Davos will vote on primary-residence quotas for the conversion of larger legacy homes. A planning zone has been in force in Davos since the primary-residence initiative was submitted (September 2025).

Second homes

Most tourist municipalities have more than 20% second homes; no new unrestricted second homes are allowed there. New homes may only be primary residences or tourist accommodation: they must be rented out to guests on a short-term basis throughout the year, at market rates and on terms customary in the area, either as a self-contained apartment in the owner’s home or through a structured accommodation business; the restriction is recorded in the land register, and personal use is not allowed. Pre-existing homes (those existing or authorised on 11 March 2012) can be used freely and rented out as holiday apartments; renovations can increase the main usable floor area by 30%, and since 1 October 2024 additional apartments are also allowed. According to the Federal Supreme Court (1C_317/2025), saunas, pools and fitness rooms count towards this 30%. Homes subject to a primary-residence requirement cannot be rented to holiday guests unless the requirement is suspended.

Taxes

Rental income is taxable income. Municipalities may levy a property tax of up to 2 per mille (Arts 17–19 GKStG). Planned from 2029: a special property tax of 1.5 per mille of the wealth tax value on second homes used mainly by their owners, replacing the imputed rental value; municipalities and churches can introduce their own rates. Homes rented out for most of the time are unlikely to be covered, but the threshold is unclear.

Latest

November 29, 2026 · Popular vote: Davos is voting on a partial revision of the Second Homes Act: when demolishing, rebuilding or converting houses with at least four legacy apartments, 50% of the floor area must be for primary residences; half of this requirement can be offset by paying CHF 4,500/m² (CHF 3,200 for tourist accommodation). Davos Grand Council, 20 August 2026: 10 to 6. Source
August 27, 2026 · under consideration: The government proposes a property tax of 1.5 per mille on second homes used mainly by their owners (consultation until 27 November 2026, planned for 1 January 2029) Source
August 11, 2026 · ruling: Federal Supreme Court 1C_317/2025: wellness and shared spaces count towards the 30% extension of pre-existing homes Source/1845170)
June 25, 2026 · approved: Scuol increases the annual tourist tax flat fee from 1 January 2027 (CHF 330–1000 depending on the number of rooms) Source
December 22, 2025 · in force: Sils: annual bed fee for 2026 rises from CHF 515 to CHF 550 per bed Source
October 15, 2025 · approved: Arosa: inflation adjustment to accommodation and tourism promotion levies from 1 January 2027 (CHF 425 + 23.30 per m²) Source

Still open: No specific registration portal for hosts in St. Moritz, Flims Laax or Arosa was found. The exact second-home share for each municipality was not checked (ARE housing inventory). The start date and any extension of the Davos planning zone have not been confirmed. The date of Flims’ primary residence requirement was not checked. Rates for Klosters, Pontresina, Celerina, Silvaplana, Vaz/Obervaz, Lantsch/Lenz, Flims/Laax and Samnaun were taken from our file 0069 and not recalculated. The Scuol rate of CHF 5.00 is based only on an archived version and advertisements. The exact wording of Articles 7/11/14 of the Second Homes Act was not checked live (Fedlex requires JavaScript).

Frequently asked questions

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

Does Airbnb collect the tourist tax in Graubünden?