StovitaRenting out a holiday home in the canton of Nidwalden: what applies?
Guest registration
Anyone who accommodates guests commercially—including anyone who rents out a holiday apartment—must have every guest complete an official guest registration form on arrival. Check the details against their passport or ID. Directives issued by the Directorate govern the procedure; it may call on the cantonal police.
- Deadline: On the guest’s arrival
- How: Official guest registration form in accordance with the guidelines of the Directorate of Economic Affairs or the cantonal police
- Legal basis: Art. 29 Hospitality Act (GGG, NG 854.1); Art. 16 FNIA
Tourist tax and levies
Nidwalden abolished tourist tax in 2021. Instead, the municipalities levy an annual tourism charge, assessed and collected by the canton. For holiday apartments, holiday homes and second homes, the basic charge is CHF 6 per m² of living space per year, multiplied by the municipality’s levy rate (0.4 to 1). This works out at CHF 2.40 to 6.00 per m². Rented guest rooms pay CHF 150 per room; businesses liable for VAT pay according to turnover. A per-night tourist tax applies only at the hotels of the Bürgenstock Resort.
- Who collects: Canton (assessment and collection) on behalf of the municipalities
- Cantonal levy: No per-night charge for holiday apartments; the cantonal tourism levy applies only to transport companies, taxis and the Bürgenstock Resort
- Legal basis: Arts. 14–23, 34 and 37 Tourism Promotion Act (TFG, NG 865.1, in force since 1 January 2021)
| Municipality | Rate |
|---|---|
| All municipalities (holiday apartments) | CHF 6 per m² per year × municipality’s levy rate of 0.4–1 Source |
| Bürgenstock (Stansstad, Ennetbürgen), hotels only | Tourist tax: CHF 1 per hotel star per night Source |
Airbnb does not collect the tourist tax in the canton of Nidwalden: you collect it yourself or pay the flat rate.
Permit and registration
No permit or registration requirement found for holiday homes used solely as holiday accommodation. The municipalities report second-home owners and accommodation businesses to the canton for the charge.
Restrictions
No restrictions on short-term letting found.
Second homes
1 of 11 municipalities exceeds 20%: Emmetten at 32.5%. Stans is at 5.6% (ARE housing inventory, October 2026).
Taxes
Nothing specific at cantonal level found.
Still open: The levy rate for each municipality has not been established. The name and address of the assessment office (“Amt”) and guidance on the guest registration form (online portal or paper) were not found. No parliamentary motions or court rulings for 2025–2026 were found; the web search had been exhausted.
Frequently asked questions
Do I have to register my guests in the canton of Nidwalden?
Anyone who accommodates guests commercially—including anyone who rents out a holiday apartment—must have every guest complete an official guest registration form on arrival.
Does Airbnb collect the tourist tax in Nidwalden?
Airbnb does not collect the tourist tax in the canton of Nidwalden: you collect it yourself or pay the flat rate.
Do I need a permit in the canton of Nidwalden?
No permit or registration requirement found for holiday homes used solely as holiday accommodation.
Sources
- Nidwalden Tourism Promotion Act (NG 865.1) (checked November 6, 2026)
- Nidwalden Hospitality Act (NG 854.1, guest registration form, Art. 29) (checked November 6, 2026)
A short summary, not legal advice. The linked official source and your municipality’s rules prevail.