Stovita

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

Guest registration

Since 1 July 2022, you must register as a host (owner or tenant) with the municipality, which keeps a register of hosts. You must keep a guest register with a copy of each guest’s passport or identity card and the exact dates of their stay. Municipalities check that you comply.

  • Deadline: Register with the municipality before renting; no cantonal deadline is specified for the guest register.
  • How: At the municipality where the accommodation is located (form varies by municipality); enquiries: Police cantonale du commerce.
  • Legal basis: Art. 4a, 74c paras. 3–4, 74d, 89 LEAE (BLV 930.01); Art. 16 FNIA

Tourist tax and levies

The tourist tax is set by the municipalities, many of which collect it together across a region (e.g. Riviera). Rates, age limits and payment rules are set by municipal or intermunicipal regulations. In the 164 municipalities covered by the agreement with UCV, Airbnb collects CHF 3.00 per person per night; you do not need to account for Airbnb bookings there, but you do for bookings through other channels.

  • Who collects: Municipality or intermunicipal commission (e.g. CITS Riviera).
  • Cantonal levy: There is no cantonal tourist tax. Municipalities may also charge their own tax and a levy on second homes (e.g. Montreux).
  • Legal basis: Municipal and intermunicipal regulations on the tourist tax; cantonal municipal tax law

Airbnb collects the tourist tax in only some municipalities of the canton of Vaud.

Tourist tax in municipalities of the canton of Vaud

Permit and registration

In districts with a housing shortage, you need a change-of-use permit if you rent out a dwelling for more than 90 days per calendar year (consecutively or not), through platforms or furnished with services. Apply using form QP 53 through the municipality to the Direction du logement, and also obtain municipal permission. Exemptions include dwellings most recently occupied by the owner or close relatives, houses with no more than two dwellings, dwellings of at least 150 m² and high-value properties.

Restrictions

In 2026, the 90-day rule applies in all districts except Aigle: it is fully in force in Gros-de-Vaud, Lausanne, Lavaux-Oron, Morges, Ouest lausannois and Riviera-Pays-d'Enhaut, and relaxed in Broye-Vully, Jura-Nord vaudois and Nyon. In the district of Aigle (including Villars/Ollon, Leysin and Les Diablerets), housing protection rules do not apply in 2026. The rule therefore applies in full in Lausanne. So far, there have been 55 reports and 20 fines ranging from CHF 800 to CHF 6,000, almost all in Riviera.

Second homes

This mainly affects the Vaud Alps and the Jura (e.g. Ormont-Dessus, Leysin and Château-d'Oex); in the cities, housing protection under the LPPPL is what matters.

Taxes

Municipalities may charge a levy on second homes, payable by the owner (e.g. Montreux). No other cantonal provision identified.

Latest

  • August 18, 2026 · under consideration: Postulate Thalmann (26_POS_43): more checks, platform addresses, and consideration of a 60- or 30-day limit instead of 90 days Source
  • January 1, 2026 · in force: Districts with a housing shortage in 2026: 90-day rule applies everywhere except the district of Aigle (decision of 17 December 2025) Source
  • February 1, 2025 · in force: Airbnb now collects the tourist tax in 164 Vaud municipalities (first municipalities since 1 April 2023) Source

Still open: Tourist tax rates for Lausanne and other places (Villars, Leysin, Nyon) not found. How foreign guests in Vaud must be reported to the police (method, deadline) not found. Retention period for the guest register not specified. Montreux rates from our file 0069, not checked again. Second-home shares in the Alpine municipalities mentioned not checked. Legal basis for the municipal tourist tax (municipal tax law) not checked in the text.

Frequently asked questions

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

Since 1 July 2022, you must register as a host (owner or tenant) with the municipality, which keeps a register of hosts.

Does Airbnb collect the tourist tax in Vaud?

Airbnb collects the tourist tax in only some municipalities of the canton of Vaud.

Do I need a permit in the canton of Vaud?

In districts with a housing shortage, you need a change-of-use permit if you rent out a dwelling for more than 90 days per calendar year (consecutively or not), through platforms or furnished with services.

Sources

A short summary, not legal advice. The linked official source and your municipality’s rules prevail.