Renting out a holiday home in the canton of Neuchâtel: what applies?
Guest registration
Hotels and para-hotel accommodation check guests’ first name, surname and date of birth against an identity document and submit the details to the police every day via the Guichet unique. Holiday apartments are not legally classed as para-hotel accommodation; even your own home counts as a holiday apartment while it is being let. According to the canton (2023 report), holiday-apartment hosts also register their guests daily in the Guichet unique because the tourist tax is handled through it. Register holiday apartments with the Service de la consommation et des affaires vétérinaires (SCAV); guest rooms require a permit.
- Deadline: Guests: daily; nights: settled every three months.
- How: The canton’s Guichet unique; exemptions for establishments with fewer than 50 nights a year, with approval from the Service and the police.
- Legal basis: Art. 20, 22, 35–36 Règlement de police du commerce (RCom, RSN 941.010, in force since 1 July 2025); Art. 27, 36–38 LEP (RSN 933.10); Art. 16 FNIA
Tourist tax and levies
The tourist tax is the same throughout the canton: CHF 4.20 per person per night in holiday apartments and hotels, and CHF 3.20 in campsites and group accommodation. Minors are exempt, as are stays from the 61st day onwards. The holiday-apartment owner collects the tax and is liable for it even if they do not collect it; the SCAV bills it quarterly and charges each host an annual fee of CHF 90. The tax funds the Neuchâtel Tourist Card (including free public transport for guests).
- Who collects: Canton (SCAV); revenue goes to Tourisme neuchâtelois.
- Cantonal levy: The tourist tax is set at cantonal level (statutory maximum of CHF 5 per night).
- Legal basis: Art. 36–40 LEP (RSN 933.10); Art. 35–36 RCom (RSN 941.010)
| Municipality | Rate |
|---|---|
| Throughout the canton (e.g. Neuchâtel, La Chaux-de-Fonds) | CHF 4.20 per person per night; under-18s exempt. Source |
Airbnb does not collect the tourist tax in the canton of Neuchâtel: you collect it yourself or pay the flat rate.
Permit and registration
Holiday apartment: register with the SCAV; no permit required. Guest rooms in your own home (logement d'hôtes) count as para-hotel accommodation and require a permit as a public establishment.
Restrictions
No canton-wide limit on nights found. The SCAV monitors platform listings and claims two years’ tourist tax retrospectively for unregistered accommodation.
Second homes
Hardly affected; municipal shares not checked.
Taxes
No canton-specific provisions found.
Latest
- July 1, 2025 · in force: New Commercial Police Regulations (RCom): tourist tax CHF 4.20, daily guest registration via the Guichet unique Source
Still open: It is unclear whether Art. 22 RCom (daily police notification) legally also applies to holiday apartments; the daily registration in the Guichet unique comes from the 2023 report. I could not find the statutory provision requiring holiday apartments to register with the SCAV. The CHF 90 fee comes from the 2023 report. Airbnb: in 2023, the Council of State decided against an agreement; later discussions have not been checked.
Frequently asked questions
Do I have to register my guests in the canton of Neuchâtel?
Hotels and para-hotel accommodation check guests’ first name, surname and date of birth against an identity document and submit the details to the police every day via the Guichet unique.
Does Airbnb collect the tourist tax in Neuchâtel?
Airbnb does not collect the tourist tax in the canton of Neuchâtel: you collect it yourself or pay the flat rate.
Do I need a permit in the canton of Neuchâtel?
Holiday apartment: register with the SCAV; no permit required.
Sources
- Règlement de police du commerce (RCom) (checked November 6, 2026)
- Loi sur les établissements publics (LEP) (checked November 6, 2026)
- Council of State report 23.003: Airbnb and tourist tax (checked November 6, 2026)
A short summary, not legal advice. The linked official source and your municipality’s rules prevail.