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

Guest registration

Hosts only have to register foreign guests: if they accommodate them for payment, they must have them complete and sign a guest registration form. According to the Cantonal Council, Swiss guests do not have to be recorded. The cantonal police carry out spot checks. For the tourist tax, hosts report overnight stays to the municipality’s collection office.

Deadline: Guest registration form completed on arrival; keep for at least two years. Tourist tax depends on municipal regulations.
How: Guest registration form kept at the establishment for the cantonal police; tourist tax paid to the tourism organisation or municipality
Legal basis: Art. 16 Federal Act on Foreign Nationals and Integration (FNIA) and Art. 18 Ordinance on Admission, Stay and Employment (ASEO) (foreign guests); §§ 3 and 9 Tourist Tax Act (KTG, SRSZ 314.100)

Tourist tax and levies

Municipalities may charge a tourist tax per person per night; the electorate sets the rate in the regulations, which are approved by the Cantonal Council. Hosts collect and remit the tax, regardless of the booking platform. Children and young people under 18 pay no more than half. Owners who use their own holiday apartment may be required to pay an annual flat rate. The canton does not levy a separate tax.

Who collects: Municipality or local tourism organisation as the collection office
Cantonal levy: None
Legal basis: Tourist Tax Act of 14 September 2016 (KTG, SRSZ 314.100), §§ 1–7; municipal tourist tax regulations

Examples
Municipality	Rate
Morschach (Stoos)	CHF 3.00 for guests aged 18 and over, CHF 1.50 for ages 6 to 17; owners’ flat rate of CHF 8 per m² of net living area per year Source

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

Tourist tax in municipalities of the canton of Schwyz

Permit and registration

No cantonal permit or registration; the Hospitality Act covers only food and drinks.

Restrictions

No restrictions found. In 2022, the Cantonal Council saw no need for action. Negotiations with Airbnb on automatic collection of the tourist tax failed because each municipality has different regulations.

Second homes

Six of 30 municipalities are above 20%: Oberiberg 58.9%, Morschach 51.8%, Innerthal 45.0%, Riemenstalden 30.0%, Alpthal 26.5%, Gersau 25.0%. Einsiedeln (12.9%) and Schwyz (11.4%) are below this figure (ARE housing inventory, Oct 2026).

Taxes

Rental income is taxable: for occasional private letting, as income from immovable property; for commercial letting, as business income. No other canton-specific rules found.

Latest

June 23, 2026 · Judgment: The Administrative Court of Schwyz upholds Morschach’s annual tourist-tax flat rate of CHF 8 per m² for self-used holiday homes (II 2025 32) Source

Still open: Not checked whether the requirement to register only foreign guests changed after 2022 (in 2013, guest registration for all guests was under consultation). Tourist tax rates for Einsiedeln, Gersau and Ybrig not found. Not checked whether the Morschach judgment is final or was appealed to the Federal Supreme Court. No further parliamentary motions in 2025–2026 found; the web search had been exhausted.

Frequently asked questions

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

Hosts only have to register foreign guests: if they accommodate them for payment, they must have them complete and sign a guest registration form.

Does Airbnb collect the tourist tax in Schwyz?