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Tourist tax for holiday apartments: who pays, how much and how do you account for it?

Who collects the tourist tax?

There is no federal tourist tax. Depending on the canton, it is set by the municipality or canton and is often collected by the tourism organisation. In Ticino, the cantonal rate for holiday apartments is CHF 2.00 per person per night; in Geneva, it is CHF 4.25. In Valais and Graubünden, each municipality has its own regulations.

Some places also charge cantonal levies, such as the guest tax in Basel-Landschaft, which is CHF 3.80. You pay some levies as the host, such as the accommodation levy in the Canton of Bern, CHF 1.00 per night for guests aged 16 and over, which you may not charge to the guest, and Ticino’s tourism promotion levy of CHF 1.25 per night.

Per night or as a flat fee?

Most places charge per person per night. Owners often pay an annual flat fee for their own use. If you rent out your property, you usually also charge guests for their nights, for example in Grindelwald, Interlaken or Zermatt. Some places have a flat fee that also covers letting:

  • Leukerbad: annual flat fee based on the number of rooms, CHF 600 to 1'800, covering all nights, including rentals.
  • Crans-Montana: mandatory flat fee based on the number of rooms, CHF 500 to 1'500 per year.
  • Flims and Laax: CHF 13 per m² of net living area per year, up to a maximum of 180 m².
  • Silvaplana: CHF 350 per bed per year; Sils: CHF 550 per bed per year.
  • Lantsch/Lenz: choose between a flat fee and CHF 4.00 per person per night.

In the Aletsch Arena (Bettmeralp, Riederalp, Fiesch), the flat fee is mandatory, and guests still pay CHF 3.50 per night. In Lucerne, an annual flat fee is no longer allowed for commercial rentals.

What do children pay, and who is exempt?

  • Children: Grindelwald and St. Moritz exempt children under 12, Ticino under 14 and Lucerne under 16. In Zermatt, children under 9 are exempt; those aged 9 to 15 pay half.
  • Valais: Children under 6 are exempt across the canton, while those aged 6 to 16 pay half. Municipalities may be more generous.
  • Residents: People who live in the municipality or canton often pay nothing. In Basel-Landschaft, guests who live in the canton are exempt.
  • Long stays: Some places limit the tax. In Basel-Landschaft, it no longer applies from the 31st day at the same establishment.

Where does Airbnb collect the tourist tax?

For Airbnb bookings, Airbnb collects and remits the tourist tax in these cantons: Basel-Landschaft, Basel-Stadt, Fribourg, Geneva, Lucerne, Schaffhausen, St. Gallen, Zug, Zurich and participating municipalities in Vaud. You don’t collect the tax yourself for these bookings. Still check whether your municipality requires you to report the nights.

In all other cantons, such as Bern, Graubünden, Valais and Ticino, you collect the tourist tax yourself, even for Airbnb bookings. This applies everywhere to direct bookings and bookings through other platforms.

Why shouldn’t the tourist tax be included in the nightly rate?

  • The tax must be shown separately on the invoice. Basel-Landschaft and Ticino explicitly require this.
  • Platforms charge their fee on your price. If the tourist tax is included in the nightly rate, you also pay Airbnb’s 15.5% fee on the tax.
  • Where Airbnb collects the tourist tax, the guest would otherwise pay it twice.
  • Children and exempt guests pay less or nothing. You can’t reflect this in the nightly rate.

Stovita calculates the tourist tax according to the municipality’s rules and includes it in the exact final price of every booking, along with accommodation, cleaning and extras.

How do you remit the tourist tax?

  1. Register as a host with the municipality or tourism organisation.
  2. Record each guest’s age and number of nights, usually in the destination’s reporting system.
  3. Collect the tourist tax from the guest and show it separately.
  4. Submit your account by the municipality’s deadline and pay the bill.
  5. Keep guest registration forms and accounts.
Tourist tax accounting: examples from our list
LocationFrequencyMethod
InterlakenMonthly; complete the previous month’s guest registration forms by the 5thferatel Deskline, then an invoice from the Interlaken Tourism Organisation
ZermattMonthly; check the data by the 8th of the following monthzTerminal, invoice from Zermatt Tourism
AdelbodenQuarterlyferatel Deskline, invoice from Adelboden-Lenk-Kandersteg
NendazTwice a year, by 10 May and 10 NovemberForm submitted to the municipality
Lugano, LocarnoAt least once a year, by 5 JanuaryTo the regional tourism organisation
St. MoritzBy the end of the following monthMunicipal tax office
LucerneAt the end of each month, payable within 30 daysLucerne City Tax Office

Calculate the tourist tax

Choose a location and enter the number of guests, their ages and the number of nights.

Calculate the tourist tax

Tourist tax by location

For more than 200 holiday destinations, we’ve recorded the rules, sources and validity dates. The rates come from municipal regulations; the linked source is authoritative. If your location isn’t listed, ask your municipality.

Canton of Appenzell Innerrhoden

Canton of Basel-Stadt

Canton of Bern

Canton of Fribourg

Canton of Geneva

Canton of Glarus

Canton of Graubünden

Canton of Lucerne

Canton of Obwalden

Canton of Schwyz

Canton of St. Gallen

Canton of Ticino

Canton of Uri

Canton of Valais

Canton of Vaud

Canton of Zug

Canton of Zurich

You can also download all rates as a file under Open data.

Stovita calculates the tourist tax according to your municipality’s rules and prepares the settlement. If your location isn’t listed, enter the rule yourself once. Register for free.

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Frequently asked questions

How much is the tourist tax in Switzerland?

Each place sets its own rate. In our 200+ holiday destinations, it ranges from CHF 1.25 to CHF 7.00 per adult per night, for example CHF 4.20 in Grindelwald, CHF 4.00 in Zermatt and CHF 2.00 throughout Ticino. Some places charge an annual flat fee instead of a nightly tax.

As a host, do I have to pay the tourist tax?

The guest owes it. You collect it and pass it on, and you’re usually liable if you don’t collect it. You may also have to pay other charges yourself, such as Ticino’s promotion levy of CHF 1.25 per night or tourism promotion levies in Graubünden and Valais.

Does Airbnb collect the tourist tax for me?

Only in ten cantons: BL, BS, FR, GE, LU, SG, SH, ZG, ZH and in participating municipalities in Vaud. In Bern, Graubünden, Valais and Ticino, you collect it yourself, including for Airbnb bookings.

Is the annual flat fee worth it?

In most places, the flat fee covers only your own use. If you rent out your property, you also report your guests’ nights, for example in Grindelwald, Interlaken or Zermatt. Only some places, such as Leukerbad, Crans-Montana, Silvaplana and Sils, include rentals in the flat fee. In Lucerne, the flat fee is no longer allowed for commercial rentals.

Do children pay the tourist tax?

Usually not, or they pay half. The place sets the age limit: under 12 in Grindelwald, under 14 in Ticino and under 16 in Lucerne. In Valais, children under 6 are exempt across the canton, and children aged 6 to 16 pay half.

Can I include the tourist tax in the nightly rate?

It’s best not to. Many places require you to show it separately on the invoice. If it’s included in the price, you pay platform fees on it, and where Airbnb collects the tax, the guest pays twice.

When do I have to pay the tourist tax?

The municipality sets the deadline: monthly by the 5th in Interlaken, twice a year by 10 May and 10 November in Nendaz, and at least annually by 5 January in Ticino.

Sources

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

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