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

Guest registration

Anyone who accommodates guests must keep a guest register and issue guest registration forms. According to the city police, this also applies to private individuals who regularly rent out their homes for payment through platforms. Under federal law, foreign guests must also be reported if they are accommodated commercially.

Deadline: No deadline published; reports must be submitted electronically.
How: Electronically to Zurich Cantonal Police; forms are available via hotelkontrolle@kapo.zh.ch.
Legal basis: Section 21(4) Police Act of the Canton of Zurich (PolG, LS 550.1); Article 16 Federal Act on Foreign Nationals and Integration (FNIA, SR 142.20)

Tourist tax and levies

The Canton of Zurich has no statutory tourist tax. The City of Zurich has the City Tax, levied by Zürich Tourism, of CHF 3.50 per person per night (since May 2023; previously CHF 2.50). It is charged to hotels and Airbnb hosts and covers around 65% of Zürich Tourism’s funding. Airbnb collects it for bookings throughout the canton of up to 30 nights. No flat rates for holiday rentals are known.

Who collects: Zürich Tourism (under private law, collected via hotels and Airbnb); no municipal or cantonal tax
Cantonal levy: None
Legal basis: No statutory basis; City Tax based on contract (agreement between Zürich Tourism and Airbnb since 1 August 2018)

Examples
Municipality	Rate
City of Zurich	CHF 3.50 per person per night (City Tax) Source

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

Tourist tax in municipalities of the canton of Zurich

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

Permit and registration

No cantonal permit or registration. City of Zurich: if residential use is approved, short-term letting does not require planning permission. Since 1 September 2026, anyone converting a home into a business apartment must submit a planning application, even if no building work is planned. Planning applications must state the rental period for residential use. Owners must notify the city of commercial short-term letting (Office for Building Permits).

Restrictions

City of Zurich, since 1 September 2026 (partial revision of the Building and Zoning Regulations, «Non-countability towards the residential-use quota»): homes regularly rented commercially for less than a year, with no one using them as their main residence, no longer count towards the required residential-use quota. If this means a plot no longer meets its quota, the homes must be rented out long-term again; the existing-use guarantee generally does not apply to commercial short-term letting. You may still occasionally rent out your own home while you are away. A one-off rental of less than a year within any five-year period does not count as regular. The City of Zurich’s cadastral information shows the residential-use quota for a plot.

Second homes

No municipality in the Canton of Zurich exceeds 20% (City of Zurich 9.0%, Winterthur 6.7%; ARE housing inventory, October 2026). The Second Homes Act imposes no restrictions here.

Taxes

Nothing specific at cantonal level found. Rental income is taxable as income; imputed rental value will be abolished throughout Switzerland from 2029.

Latest

September 1, 2026 · in force: City of Zurich: commercial short-term letting no longer counts towards the residential-use quota; owners must notify the city Source
April 30, 2026 · Judgment: Federal Supreme Court dismisses appeals against the BZO short-term letting rule (1C_401/2024) Source
September 4, 2025 · under consideration: Popular initiative «Protect housing – regulate Airbnb and business apartments» (maximum 90 days per year) submitted; the City Council declared it valid in March 2026, with a counter-proposal due by 4 January 2027 Source

Still open: No published deadline or portal for electronic guest reporting to Zurich Cantonal Police. The legal status of the City Tax is unclear: only Comparis and a document from Zug describe it as voluntary; no official statement on this has been found. Airbnb help article 1739 still states CHF 2.50, while article 2291 states CHF 3.50. The City Tax in Winterthur and other municipalities is unconfirmed (only hotel portals mention CHF 3.50). The referendum date for the initiative is still undecided; the exact date of the City Council decision in March 2026 has not been verified.

Frequently asked questions

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

Anyone who accommodates guests must keep a guest register and issue guest registration forms.

Does Airbnb collect the tourist tax in Zurich?