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

Guest registration

Anyone renting or subletting accommodation to holiday guests without hotel-style services, for one night or more, must register with the local authority, which keeps a landlord register (name, address, exact location and capacity). The guest registration requirements under the Accommodation Act apply accordingly: an arrival form approved by the cantonal police, a register of guests and official ID. The police can inspect the register and request data. Since 1 September 2022, guest registration forms are no longer sent to the cantonal police. In practice, you register guests in the local authority’s or tourism organisation’s electronic system, which also calculates the tourist tax.

Deadline: The law sets no fixed deadline. Local rules: in Zermatt, usually on the day of arrival; in Val de Bagnes and Crans-Montana, when the guests arrive.
How: Register as a landlord with the local authority; register guests through the local system, e.g. zTerminal (Zermatt) or the electronic arrival form required by the collecting body (Val de Bagnes/Verbier).
Legal basis: Arts 6f and 6g of the Commercial Police Act (SGS 930.1, since 1 September 2022); Art. 15 of the Accommodation Act (GBB; SGS 935.3); Art. 16 of the Foreign Nationals and Integration Act (FNIA)

Tourist tax and levies

Every local authority with a recognised tourist association charges a tourist tax per night under its own regulations, approved by the State Council. At cantonal level, children under 6 are exempt and children aged 6 to 16 pay half (local authorities may offer more generous terms). Owners often pay an annual flat rate; the law allows this to include occasional rentals. How this works varies by destination. There is also an accommodation tax of up to CHF 1 per night, paid by the landlord, or a tourism promotion tax instead. Anyone evading the taxes risks a fine of up to CHF 5'000.

Who collects: The local authority, often delegated to a tourism organisation (e.g. Zermatt Tourism, Office du tourisme Verbier).
Cantonal levy: No cantonal tourist tax. At local level, there is an accommodation tax (max. CHF 1/night; half rate for children aged 6–16) or, instead, a tourism promotion tax. The host pays either tax.
Legal basis: Arts 17–30 and 44 of the Tourism Act (SGS 935.1); local tourist tax and accommodation tax regulations

Examples
Municipality	Rate
Zermatt	CHF 4.00 per person per night; CHF 2.00 for ages 9–15; free for under-9s (since 1 November 2022). Annual flat rate of CHF 160 per bed for owner use and long-term rentals only; the landlord pays the tourism promotion tax as a flat rate per bed. Source
Val de Bagnes (Verbier)	Rental: CHF 4.00 per night in Verbier, CHF 3.00 in the valley and CHF 2.00 in Chemin-Dessus; half rate for ages 6–16. Owners also pay an annual flat rate (Verbier: CHF 320 for a studio up to CHF 1'600 for 9 or more rooms). Taxes collected per night are credited the following year, up to the flat-rate amount. Source
Crans-Montana	Flat rate per apartment, including occasional rentals: CHF 250 per unit (under 3 rooms CHF 500, 3 rooms CHF 750, 4 rooms CHF 1'000, 5 rooms CHF 1'250, 6 or more rooms CHF 1'500). Based on 50 nights at CHF 5.00; submit the overnight-stay statistics twice a year, by 10 May and 10 November. Source
Saas-Fee	Winter (1 November–31 May): CHF 4.50; summer (1 June–31 October): CHF 7.00 per person per night, including the SaastalCard. Half rate for ages 6–15; free for under-6s. The rate on the day of arrival applies. Source
Aletsch Arena (Bettmeralp, Riederalp, Fiesch)	CHF 3.50 per person per night; CHF 1.75 for ages 6–15. Guests still pay even if the apartment is charged at a flat rate. Source

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

Tourist tax in municipalities of the canton of Valais

Permit and registration

You do not need a permit for a holiday apartment without hotel-style services, but you must register with the local authority (landlord register). If you provide regular room service or breakfast, this counts as accommodation under the Accommodation Act (GBB) and requires an operating permit.

Restrictions

There is no cantonal limit on the number of nights. Restrictions come from the Second Homes Act, local primary-residence requirements, condominium regulations and, for rented apartments, the landlord’s consent.

Second homes

The major holiday resorts in Valais have far more than 20% second homes. New holiday apartments are only allowed there as tourist accommodation (an annexe apartment or a structured accommodation business). Older homes (built before 11 March 2012) can still be rented out freely. For extensions, shared wellness facilities also count towards the 30% limit (Federal Supreme Court 1C_317/2025, Val de Bagnes).

Taxes

No cantonal rule found. It is unclear whether Valais will introduce a tax on owner-occupied second homes from 2029.

Latest

August 11, 2026 · Ruling: Federal Supreme Court 1C_317/2025 (Val de Bagnes): wellness and communal areas count towards the 30% extension limit for older homes Source/1845170)
April 15, 2026 · Under consideration: Lex Koller: the federal government wants to reduce cantonal quotas for holiday homes; Valais, the canton with the most holiday homes, is heavily affected Source

Still open: Crans-Montana: the linked regulations (AP 2024) contain placeholders for the adoption and ratification dates; I have not confirmed whether this version is in force. Saas-Fee and Aletsch Arena: rates from our file 0069, not rechecked. I could not find the amount of Zermatt’s tourism promotion tax. I have not fully established which local authorities charge a tourism promotion tax instead of an accommodation tax. I could not find any current cantonal initiatives from 2025–2026 on short-term rentals in Valais (search limited). I have not checked the contents of the GBB version dated 1 January 2025.

Frequently asked questions

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

Does Airbnb collect the tourist tax in Valais?