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

Guest registration

Accommodation providers keep a guest register for Uri Cantonal Police: guests register on arrival, and the establishment checks their ID. Holiday homes, holiday apartments and private rooms are exempt from the Hospitality Act unless rented to transient guests. For the tourist tax, hosts report guests in line with their municipality’s regulations. Foreign guests must be reported under federal law when accommodation is provided commercially.

Deadline: On the guest’s arrival (guest registration); for the tourist tax, depending on the municipality
How: Guest records kept by the establishment for Uri Cantonal Police; tourist tax paid to the municipality or its collection office
Legal basis: Article 2 letter d and Article 9 paragraph 2 of the Hospitality Act (GWG, RB 70.2111); Article 16 of the Foreign Nationals and Integration Act (FNIA)

Tourist tax and levies

Uri has no cantonal tourist tax act. Municipalities levy tourist taxes or accommodation fees under their municipal autonomy; the Higher Court and the Federal Supreme Court have confirmed this. Andermatt, Hospental and Realp do not levy a per-night tourist tax, but charge the owner an accommodation fee based on living area.

Who collects: Municipality
Cantonal levy: None
Legal basis: Municipal regulations based on municipal autonomy (Higher Court of Uri, OG V 14 37, 14 April 2015; Federal Supreme Court 2C_523/2015); the Tourism Act (RB 70.2411) does not regulate charges

Examples
Municipality	Rate
Altdorf	CHF 1.40 per person per night; annual flat rate available (2014 regulations) Source
Andermatt	No tourist tax; accommodation fee of CHF 14 per m² per year, charged to the owner Source

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

Tourist tax in municipalities of the canton of Uri

Permit and registration

No cantonal permit or registration requirement for holiday apartments found.

Restrictions

No cantonal or municipal restrictions on short-term rentals found.

Second homes

Eight of the 19 municipalities are above 20%: Realp 61.9%, Andermatt 61.6%, Hospental 54.3%, Gurtnellen 50.2%, Spiringen 50.1%, Wassen 39.0%, Seelisberg 32.0% and Unterschächen 24.8% (ARE housing inventory, October 2026). No new second homes are permitted there.

Taxes

No specific cantonal rules found.

Still open: It is unclear what “transient guests” means under the Hospitality Act and whether short Airbnb stays fall under it (which would mean guest registration and possibly a permit). The Altdorf rate is from the 2014 regulations; later amendments have not been checked. Information on tourist taxes in other municipalities (Seelisberg, Flüelen, Isenthal) was not found. No parliamentary motions or judgments from 2025–2026 were found; the web search had been exhausted.

Frequently asked questions

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

Accommodation providers keep a guest register for Uri Cantonal Police: guests register on arrival, and the establishment checks their ID.

Does Airbnb collect the tourist tax in Uri?