Tourist tax in Appenzell: what holiday rentals pay in 2026
How much is the tourist tax in Appenzell?
| Valid | Model | Adults / Children | Note |
|---|---|---|---|
| from January 1, 2020 | per person per night | up to 15: exempt · 16 and older: CHF 2.50 | CHF 2.50 per person per night; children under 16 are exempt. Owners and long-term tenants (3 months or more) pay an annual flat rate for their own use (CHF 4.00 per m² of net living area, max. 150 m²); rentals of less than 3 months are also charged per night. |
How do I settle the tourist tax in Appenzell?
The municipality sets the settlement; ask them or the tourist office.
Airbnb does not collect the tourist tax in the canton of Appenzell Innerrhoden: you collect it yourself or pay the flat rate.
Cantonal tourist tax under the Tourism Promotion Act (TFG of 28 April 2019) and Tourism Promotion Ordinance (TFV of 21 October 2019, Art. 4), both in force since 1 January 2020 and unchanged according to the collection of legislation; one rate applies to all districts of Appenzell Innerrhoden. Collected by the Canton of Appenzell Innerrhoden (Department of Economic Affairs) based on self-declaration. The tourist tax is due on departure; accommodation providers report all overnight stays and settle at least once a year (Art. 12 TFG). The deadline and reporting channel are not published, so no settlement method is listed. Annual flat rates are due 30 days after the invoice. The landlord pays an annual tourism promotion levy of CHF 100 for holiday flats offered for rent (up to 90 m²) or CHF 200. No other cantonal levy.
Taken from a public source, not yet verified by Stovita.
Calculate the tourist tax
Frequently asked questions
How much is the tourist tax in Appenzell?
Adults: CHF 2.50 per person per night
Do children pay tourist tax in Appenzell?
up to 15: exempt
Does Airbnb collect the tourist tax in Appenzell?
Airbnb does not collect the tourist tax in the canton of Appenzell Innerrhoden: you collect it yourself or pay the flat rate.
Sources
A short summary, not legal advice. The linked official source and your municipality’s rules prevail.