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

Guest registration

Anyone who accommodates guests for payment, including in a holiday flat, must report every arrival to the cantonal police, whether the guests are Swiss or foreign. Every guest must show valid ID; the type and number of the ID are recorded, but no photocopy is required. Required details: name, date of birth, nationality, arrival and departure dates, host details and accommodation address. Families are reported individually, with children under 18 listed with one parent; for groups of 6 or more, the group leader and a list are sufficient, and the list must be kept for 5 years.

Deadline: Within 24 hours of arrival.
How: Electronically via the Polizia cantonale online platform (Servizio autorizzazioni, commercio e giochi); paper forms are available only in exceptional cases, on a justified request.
Legal basis: Regulations governing the notification of guests to the cantonal police (RL 942.120, in force since 7.6.2024); Art. 37 LEAR; Art. 16 FNIA

Tourist tax and levies

The tourist tax is the same throughout the canton: CHF 2.00 per person per night in holiday flats; guests under 14 are exempt. Show it separately on the bill, collect it and pay it to the regional tourism organisation (OTR). Private hosts must report overnight stays at least once a year, by 5 January. Owners and their families pay a fixed annual flat rate for personal use by 30 April. The host also pays the tourism promotion tax of CHF 1.25 per night.

Who collects: The canton sets the rate; collection is handled by the four OTRs: Lago Maggiore e Valli, Luganese, Mendrisiotto e Basso Ceresio, Bellinzonese e Alto Ticino.
Cantonal levy: Tourism promotion tax of CHF 1.25 per night for holiday flats, paid by the host.
Legal basis: Tourism Act (LTur, 25.6.2014), Arts 21–23; Tourism Regulations (RLTur, RL 941.110), Arts 9, 12, 13; Executive Decree on Tourist Taxes (RL 941.120), Arts 1–2

Examples
Municipality	Rate
Ascona / Locarno	CHF 2.00 per night for guests aged 14 and over, plus a tourism promotion tax of CHF 1.25; report and pay to Ascona-Locarno Tourism (OTR Lago Maggiore e Valli), privati@ascona-locarno.com, annually by 5 January. Source
Lugano	CHF 2.00 per night for guests aged 14 and over, plus a tourism promotion tax of CHF 1.25; report and pay to the Ente Turistico del Luganese annually by 5 January. Source

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

Tourist tax in municipalities of the canton of Ticino

Permit and registration

Since 1.2.2022, every accommodation must have an identification number from the online platform of the Agenzia turistica ticinese (ATT); no listing may be published without one. You do not need a hospitality licence if you rent out the holiday flat without hotel services for no more than 90 days a year. Above that, it comes under the hospitality and restaurant law (LEAR); according to press reports, you must also apply to the municipality for a change of use, which may be refused.

Restrictions

The 90-day annual limit applies to holiday flats without hotel services (an exemption from the LEAR, defined in the RLEAR). A motion dated 23.3.2026 seeks to raise it to 180 days. Lugano has no separate limit: according to the city government (June 2026), around 1'000 short-term rentals are registered, but it has set no threshold. No specific municipal rule found for Locarno or Ascona.

Second homes

Many holiday and valley municipalities in Ticino have more than 20 per cent second homes; the restrictions on new homes under the Second Homes Act apply there. In 2023, ARE criticised Ticino’s policy of allowing rustici to be rented out to tourists for up to 90 days without a permit as questionable.

Taxes

No canton-specific provision found.

Latest

June 15, 2026 · In force: Transition period for the new hospitality and restaurant law (LEAR) has expired: old permits were valid for three years from 15.6.2023. Source
June 5, 2026 · Under consideration: Lugano: city counts around 1'000 registered short-term rentals and sees no need for action (response to an interpellation) Source
March 23, 2026 · Under consideration: Piezzi motion: raise the 90-day limit for short-term rentals to 180 days Source
January 1, 2025 · In force: New tourist tax rates for hotels and campsites; holiday flats remain at CHF 2.00 Source

Still open: Where exactly the 90-day limit is set: the primary source I found is the RLEAR (Art. 7 para. 1 let. d, exemption from the LEAR); Corriere del Ticino refers to the regulations under the Building Act. The requirement to apply to the municipality for a change of use is supported only by press reports. It is unclear how the LEAR exemption for accommodation for up to 6 people (Art. 3 para. 1 let. b) interacts with the 90-day rule. The exemption for guests under 14 comes from an OTR document on the LTur (Art. 22); I have not read it in the official LTur text. The annual flat-rate amount for each OTR has not been checked. I have not verified the name of the police platform. The proportions of second homes in Lugano, Locarno and Ascona have not been checked.

Frequently asked questions

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

Anyone who accommodates guests for payment, including in a holiday flat, must report every arrival to the cantonal police, whether the guests are Swiss or foreign.

Does Airbnb collect the tourist tax in Ticino?