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

Guest registration

Anyone who accommodates guests for payment must have each guest complete a guest registration form on arrival, for criminal-police purposes. According to Zug Police, this expressly also applies to private hosts on Airbnb and similar platforms. Breaches incur a CHF 100 fixed penalty.

Deadline: On the guest’s arrival; keep guest registration forms until 31 December of the following year, then destroy them
How: Online at gastmeldeschein.zg.ch or on paper at Zug Police (An der Aa 4, Zug)
Legal basis: Section 16 of the Hospitality Act (GGG, BGS 943.11); Misdemeanours Act (BGS 312.1)

Tourist tax and levies

Instead of a tourist tax, all municipalities levy an accommodation charge per guest per night, including for holiday flats and rooms. The current rate is between CHF 0.90 and 2.00 per adult guest. At least CHF 0.45 goes to Zug Tourism. Municipalities may delegate collection to Zug Tourism, offer discounts for children and allow flat-rate accounting. On 1 July 2026, the Cantonal Council raised the minimum charge to CHF 2.50 and removed the upper limit; the referendum period ended unused on 7 September 2026. The change comes into force on a date set by the Government Council, which had not set one by 6 November 2026.

Who collects: Municipality, usually through Zug Tourism
Cantonal levy: No separate charge; the cantonal tourism organisation is entitled to a minimum share of the municipal charge (currently CHF 0.45, rising to CHF 2.50)
Legal basis: Act on the Accommodation Charge (BGS 944.2), sections 1–7; amendment of 1 July 2026 (Bill 3905.7)

Examples
Municipality	Rate
City of Zug	CHF 2.00 for ages 16 and over, CHF 1.00 for children and young people aged 6–16 and for long-stay guests from one month (ordinance, as of 1 January 2023); collected by Zug Tourism, reported quarterly Source
Steinhausen	CHF 0.90 for ages 16 and over, CHF 0.45 for children aged 6–16 (2015 guidelines); report quarterly to Zug Tourism Source

Airbnb collects and remits the tourist tax in the canton of Zug.

Tourist tax in municipalities of the canton of Zug

Tourist tax in Zug: what holiday rentals pay in 2026Tourist tax in Zug (Zug) for holiday rentals: rates per night or flat rate, children, settlement and deadlines, with the municipality’s source.

Permit and registration

No permit or registration requirement found for holiday flats; the guest registration form is mandatory.

Restrictions

No restrictions on short-term rentals found.

Second homes

No Zug municipality exceeds 20 per cent (City of Zug 9.6%; ARE housing inventory, October 2026).

Taxes

No canton-specific rules found.

Latest

July 1, 2026 · passed: Cantonal Council raises the accommodation charge to at least CHF 2.50 per night (previously CHF 0.90 to 2.00); referendum period ended unused on 7 September 2026; entry into force to be set by the Government Council (still open) Source

Still open: No date has been set yet for the increase to CHF 2.50 (BGS 944.2 shows no future version, as of 6 November 2026). How municipalities will adjust their rates (City of Zug currently CHF 2.00) is open. The Steinhausen guidelines date from 2015. Our Airbnb note (CHF 0.90–2.00) will become outdated when the change comes into force.

Frequently asked questions

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

Anyone who accommodates guests for payment must have each guest complete a guest registration form on arrival, for criminal-police purposes.

Does Airbnb collect the tourist tax in Zug?