StovitaRenting out a holiday home in the canton of Obwalden: what applies?
Guest registration
Police guest registration applies only to hotels, spa establishments and campsites: they record guests’ personal details within 24 hours, check their ID and keep guest registration forms available for one year. Holiday apartments, holiday homes and private rooms report overnight stays to the relevant tourism organisation for statistical purposes. Foreign guests staying in commercial accommodation must be reported under federal law.
- Deadline: Hotels and campsites: within 24 hours. Holiday apartments: periodic statistical reporting, with no published deadline.
- How: Holiday apartments: report to the relevant tourism organisation
- Legal basis: Art. 22 Tourism Act (TG, GDB 971.3); Arts 1–2 Instructions on Reporting Overnight Stays (GDB 971.312); Art. 16 Foreign Nationals and Integration Act (FNIA)
Tourist tax and levies
A per-night tourist tax is the exception in the canton. The canton charges an annual flat-rate tourism levy: holiday apartments, holiday homes and second homes pay per room per year. Kitchens, bathrooms and corridors are not counted. Anyone who also rents out a second home pays only once. Municipalities with their own tourism destination may levy their own charges instead; in 2014, Engelberg replaced the tourist tax with an accommodation fee based on living area. Nights are therefore not charged individually.
- Who collects: Canton (tourism levy); municipality in Engelberg
- Cantonal levy: Tourism levy of CHF 180 per room per year for holiday apartments and second homes (except Engelberg)
- Legal basis: Arts 4, 13, 15 and 18 Tourism Act (GDB 971.3); Arts 1 and 3 Tourism Ordinance (GDB 971.31); Engelberg Tourism Regulations of 30 September 2013
| Municipality | Rate |
|---|---|
| Engelberg | No tourist tax; accommodation fee of CHF 10.60 per m² of net living area per year Source |
| Other municipalities (e.g. Sarnen, Lungern) | Cantonal tourism levy of CHF 180 per room per year Source |
Airbnb does not collect the tourist tax in the canton of Obwalden: you collect it yourself or pay the flat rate.
Tourist tax in municipalities of the canton of Obwalden
Permit and registration
No permit or registration requirement for holiday apartments found. Municipalities keep a list of those liable to pay the tourism levy.
Restrictions
No restrictions on short-term rentals found.
Second homes
1 of 7 municipalities is above 20%: Engelberg at 55.9%. Sarnen is at 16.0% (ARE housing inventory, October 2026).
Taxes
Nothing specific at cantonal level found.
Latest
- January 1, 2025 · in force: Engelberg adjusts the calculation of the accommodation fee for second homes and holiday apartments (CHF 10.60 per m² of net living area) Source
Still open: The Tourism Ordinance retrieved is dated 1 January 2017; whether CHF 180 per room still applies has not been checked (it was no longer possible to search for amendments). Whether municipalities other than Engelberg levy their own charges has not been checked. No motions for 2025–2026 found.
Frequently asked questions
Do I have to register my guests in the canton of Obwalden?
Police guest registration applies only to hotels, spa establishments and campsites: they record guests’ personal details within 24 hours, check their ID and keep guest registration forms available for one year.
Does Airbnb collect the tourist tax in Obwalden?
Airbnb does not collect the tourist tax in the canton of Obwalden: you collect it yourself or pay the flat rate.
Do I need a permit in the canton of Obwalden?
No permit or registration requirement for holiday apartments found.
Sources
- Obwalden Tourism Act (GDB 971.3, PDF) (checked November 6, 2026)
- Obwalden Tourism Ordinance with levy rates (GDB 971.31, PDF) (checked November 6, 2026)
- Engelberg: Tourism Regulations (PDF) (checked November 6, 2026)
- Guest registration Obwalden (checked November 6, 2026)
A short summary, not legal advice. The linked official source and your municipality’s rules prevail.