StovitaRenting out a holiday home in the canton of St. Gallen: what applies?
Guest registration
In accommodation establishments, overnight guests must complete a guest registration form in full; for groups, a participant list is sufficient. Keep the forms for five years and hand them over to the police on request. The municipality’s reporting requirements also apply for the tourist tax.
- Deadline: On arrival; keep for 5 years. Tourist tax accounting in accordance with municipal regulations.
- How: Guest registration form held by the host; hand it over to the cantonal police on request. Tourist tax handled through the municipality or tourism organisation (e.g. Toggenburg Tourismus).
- Legal basis: Art. 52bis Police Act (sGS 451.1); federal: Art. 16 FNIA (reporting requirement for foreign nationals accommodated commercially)
Tourist tax and levies
Each municipality may levy tourism charges on guests (tourist tax) and on beneficiaries of tourism, and sets the rates and collection rules in its regulations. According to Airbnb, it collects CHF 1.50–4.60 per person per night. Owners and long-term tenants of holiday apartments typically pay an annual flat rate (e.g. Wildhaus-Alt St. Johann).
- Who collects: Municipality, with collection that may be delegated to third parties (e.g. Toggenburg Tourismus).
- Cantonal levy: None.
- Legal basis: Arts. 16–18 Tourism Act (sGS 575.1); municipal tourist tax regulations
| Municipality | Rate |
|---|---|
| Wildhaus-Alt St. Johann | Individual and flat-rate tourist tax under Annex 1 of the regulations (rate not checked); regulations in force since 1.5.2023 Source |
| Across the canton via Airbnb | CHF 1.50–4.60 per person per night Source |
Airbnb collects and remits the tourist tax in the canton of St. Gallen.
Tourist tax in municipalities of the canton of St. Gallen
- Tourist tax in Amden: what holiday rentals pay in 2026Tourist tax in Amden (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Bad Ragaz: what holiday rentals pay in 2026Tourist tax in Bad Ragaz (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Flums (Flumserberg): what holiday rentals pay in 2026Tourist tax in Flums (Flumserberg) (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Mels: what holiday rentals pay in 2026Tourist tax in Mels (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Pfäfers: what holiday rentals pay in 2026Tourist tax in Pfäfers (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Quarten: what holiday rentals pay in 2026Tourist tax in Quarten (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Sargans: what holiday rentals pay in 2026Tourist tax in Sargans (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in St. Gallen: what holiday rentals pay in 2026Tourist tax in St. Gallen (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Vilters-Wangs (Pizol): what holiday rentals pay in 2026Tourist tax in Vilters-Wangs (Pizol) (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Walenstadt: what holiday rentals pay in 2026Tourist tax in Walenstadt (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
- Tourist tax in Wildhaus-Alt St. Johann (Wildhaus): what holiday rentals pay in 2026Tourist tax in Wildhaus-Alt St. Johann (Wildhaus) (St. Gallen) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.
Permit and registration
No permit required for accommodation only: the Hospitality Act covers only the serving of food and drinks; breakfast for overnight guests is exempt.
Restrictions
No cantonal restrictions found.
Second homes
In tourist municipalities such as Wildhaus-Alt St. Johann, Amden or Quarten (Flumserberg), a share above 20% is likely; the same rules as in Graubünden then apply (new second homes must be operated for tourism, while existing homes under the old law are unrestricted). Not checked.
Taxes
Nothing specific at cantonal level found.
Still open: Specific rates for the City of St. Gallen, Bad Ragaz, Flumserberg and Rapperswil-Jona not verified (search limit). It is unclear whether the hotel guest registration form also applies to private holiday apartments (“accommodation establishment”). Second-home shares not checked. No parliamentary motions from 2025–2026 found.
Frequently asked questions
Do I have to register my guests in the canton of St. Gallen?
In accommodation establishments, overnight guests must complete a guest registration form in full; for groups, a participant list is sufficient.
Does Airbnb collect the tourist tax in St. Gallen?
Airbnb collects and remits the tourist tax in the canton of St. Gallen.
Do I need a permit in the canton of St. Gallen?
No permit required for accommodation only: the Hospitality Act covers only the serving of food and drinks; breakfast for overnight guests is exempt.
Sources
- Tourism Act sGS 575.1 (checked November 6, 2026)
- Police Act sGS 451.1 (guest checks, Art. 52bis) (checked November 6, 2026)
- Wildhaus-Alt St. Johann tourist tax regulations (checked November 6, 2026)
A short summary, not legal advice. The linked official source and your municipality’s rules prevail.