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CHF 4per adult/nightpublished tourist tax for full-rate guestsUrbanHome · Swiss News · Valais
Airbnb in Zermatt 2026: rules, permits and tourist tax
If you rent out a holiday apartment in Zermatt via Airbnb or Booking.com in 2026, you must follow local rules on primary and second homes, guest registration and tourist tax. Under the municipality’s current regulations, the tourist tax is CHF 4 per adult per night; an owner’s annual flat-rate charge does not cover paid holiday stays. This guide explains permissions, the 90-day question, guest reporting and the difference between private and commercial letting.
Author: Nikita von Niederhäuser, UrbanHomeUpdated: · reading time: about 13 minutes
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CHF 2children 9–16half rate; younger children exempt under the regulations03
CHF 160per bed/yearannual flat rate for certain owners and long-term tenants04
0general 90-day capno blanket limit found in reviewed municipal rulesThe key distinction
The approved use comes first.
In Zermatt the legal status of the property is crucial. Pre-existing apartments, dwellings with municipal primary-residence restrictions and units approved for managed tourist accommodation can be subject to different rules.
Zermatt · Valais · Airbnb · 2026
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No blanket 90-day rule
Do not assume Geneva or Lucerne rules apply
The Zermatt rules reviewed do not establish a universal annual maximum of 90 Airbnb nights. The approved use of the individual property may nevertheless be decisive. [2]
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Primary-residence restrictions
Commercial letting may need approval
For certain apartments built between 2004 and 2012 with municipal primary-residence conditions, commercial or hotel-style letting is possible only with municipal council approval. [1]
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Tourist tax and guest reporting
Paid stays must be declared separately
Tourist tax, guest registration and hospitality obligations apply regardless of whether a dwelling is offered for a few nights or on a regular basis. [3]
Primary and second homes
Do you need an Airbnb permit in Zermatt?
The original building permit and land-register restrictions are key. Holiday apartments are not all subject to the same rules.
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Pre-existing dwelling
Check existing usage rights
A dwelling lawfully existing or approved by 11 March 2012 may enjoy greater flexibility under federal law. Municipal conditions, building restrictions and condominium rules still apply.
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Municipally restricted primary home
Commercial use requires approval
Some Zermatt apartments built in 2004–2012 carry municipal primary-home conditions. Commercial or hotel-style letting may be authorised under the REZB, subject to council approval and evidence of genuine commercial operation.
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Newer managed tourist accommodation
Respect the conditions of the approval
Units governed by the federal Second Homes Act may have binding tourism-management conditions. A unit approved for tourist use cannot automatically be used freely as a private second home.
Important: Where a commercial REZB permit is issued, commercial holiday letting must be the predominant use. The municipality does not accept systematic personal second-home use under this arrangement. Confirm the property’s status before publishing.
Tourist tax · Zermatt Tourism
How much is the tourist tax in Zermatt in 2026?
The municipal regulation has applied since 1 November 2022. It distinguishes a per-night visitor tax from an annual flat rate for particular types of use.
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Article 5
CHF 4 per adult per night
The charge is CHF 4 per full-rate guest per night. Children aged 9–16 pay CHF 2; younger children are exempt under the published regulations. Article 3 lists further exemptions.
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Article 6 · Flat rate
CHF 160 per bed and year
Certain owners and long-term tenants pay CHF 160 per sleeping place per year for qualifying personal use. A double bed counts as two places. This does not automatically cover commercial Airbnb bookings.
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Article 4 · Paid bookings
Additional tax for paying guests
Paid holiday stays are expressly excluded from the owner’s annual flat rate. Visitor tax is due per night for those bookings, and a separate tourism-promotion levy may also need to be checked.
Worked example · visitor tax
What does a four-night stay cost?
Example without any additional exemptions: two full-rate adults and one 12-year-old child stay for four nights. Tourist tax depends on the number of guests and nights.
| Calculation | Tourist tax |
|---|---|
| 2 adults × 4 nights × CHF 4 | CHF 32 |
| 1 child (12) × 4 nights × CHF 2 | CHF 8 |
| Total visitor tax | CHF 40 |
| Annual own-use flat rate: 4 beds × CHF 160 | CHF 640/year; paid guests charged separately |
Beware of outdated figures: Some older Airbnb help pages still quote CHF 3. The municipality’s published regulation states CHF 4. Wording around the precise age transition is unusual, so clarify borderline birthdays directly with Zermatt Tourism.
Guest reporting · tax collection
Registering Airbnb guests in Zermatt
Under Article 7, guests generally must be registered electronically, normally on their day of arrival.
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Before check-in
Clarify how the property is registered
Contact Zermatt Tourism to establish how your unit should be registered for guest reporting and tax settlement and whether you can use an existing access account. [1]
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Arrival day
Enter each guest electronically
Required information includes first and last names, nationality, language, date of birth, arrival and departure dates, and main-guest contact details. [1]
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Exceptional procedure
Manual declarations require approval
Manual reporting is only available upon request. Where authorised, the report must arrive no later than one week after the guest departs. [1]
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After departure
Settle tax invoices and keep records
The collecting organisation generally issues an invoice the following month, payable within 30 days of receipt. [1]
Responsible organisation: For tourist tax, guest registration and payments, contact Zermatt Tourismus · [email protected].
Tenants · owners · hosts
Who can offer a home on Airbnb in Zermatt?
Municipal and federal property rules apply alongside tenancy contracts, condominium rules and taxation.
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TenantsObtain consent for subletting
Under Article 262 of the Swiss Code of Obligations, tenants generally need landlord consent for paid subletting. State the price, duration and terms transparently.
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OwnersCheck building permit and land register
Owners must determine whether a unit is pre-existing, primary-residence-restricted or approved for managed tourist use. Condominium regulations can restrict frequent guest turnover.
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Professional hostsReview additional obligations
Professional accommodation may involve building and operating requirements, fire safety, tourism-promotion charges, income taxes and potentially VAT.
Practical cases 2026
Three typical Airbnb situations in Zermatt
The assessment depends on the particular unit. These examples show what to check first.
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Existing holiday apartment
Letting an older unrestricted unit by the night
This may be permissible if there are no additional property restrictions. Guest registration and the tourist tax still apply.
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Primary-residence restriction
Turning a restricted primary home into a holiday unit
Commercial letting may require a municipal REZB permit. Systematic personal use as a second home does not satisfy the permitted commercial primary purpose.
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Private room
A tenant accommodates paying guests
Landlord consent is generally needed, as well as compliance with guest registration, tourist tax and the property’s lawful use.
Before your listing
Checklist: renting a holiday apartment in Zermatt
Check these ten points before accepting your first Airbnb or Booking.com reservation.
Review the land register and the approved use of the unit.
Identify whether it is pre-existing, subject to municipal primary-home restrictions or approved for managed tourist accommodation.
Obtain municipal approval if commercial letting of a restricted primary home requires it.
As a tenant, obtain the landlord’s consent before subletting.
Check condominium rules and house rules.
Arrange the guest-reporting procedure with Zermatt Tourism.
Apply the correct tourist-tax rates for adults and children.
Keep annual flat-rate charges separate from paid guests’ visitor tax.
Review income taxes, insurance, fire safety and any tourism-promotion levy.
Record bookings, guest numbers, overnight stays and settlement documents.
Official sources
Legal sources and reference date
Research date: 1 November 2026. Municipal tourist-tax regulations, second-home rules and other federal/cantonal requirements need separate consideration.
- Municipality of Zermatt: 2022 tourist-tax regulation, Articles 3–9 (German PDF)
- Municipality of Zermatt: primary and second homes / REZB approval (German)
- Municipality of Zermatt: current collection of regulations (German)
- Zermatt Tourism: contact and tourist-tax department
- Swiss Code of Obligations: Article 262, subletting (German source)
- Swiss Federal Office for Housing: short-term letting and booking platforms (German)
- Canton of Valais: Tourism Act (German PDF)
- Swiss Federal Tax Administration: VAT rates (German)
Legal note: This article offers general information, not an authoritative property-specific determination. Confirm applicable restrictions and tax accounting with the municipality and Zermatt Tourism.
UrbanHome · direct answer
Frequently asked questions about Airbnb in Zermatt 2026
Clear answers about Airbnb permits, tourist tax, second homes, guest reporting and 90-day questions.
14FAQ
Generally yes, as long as the specific dwelling may be used in that way and permits, guest reporting and tourist-tax obligations are respected.
No general cap of 90 nights for all apartments was identified in the municipal regulations reviewed. Individual properties may still have binding use restrictions.
It depends on the unit. Commercial or hotel-style letting of certain apartments carrying municipal primary-home restrictions requires municipal council approval under the REZB.
The municipal tourist-tax regulation states CHF 4 per full-rate guest per night, with CHF 2 for children aged 9–16.
The regulation provides an exemption for children under nine and a half rate for children aged nine to sixteen. Ask Zermatt Tourism if a birthday falls on the boundary.
For certain liable owners and long-term tenants, the published flat rate is CHF 160 per sleeping place per year. A double bed counts as two places.
No. Paid visitor stays are expressly excluded from the annual own-use flat rate and are charged separately per overnight stay.
Article 7 generally requires electronic registration on the arrival day. An approved manual procedure must be completed within one week after departure.
First and last names, nationality, language, date of birth, arrival and departure dates, plus main-guest contact details.
Do not assume it does. The accommodation provider remains responsible under the municipal regulation; verify any platform collection and settlement.
Certain municipally restricted primary homes may only be let commercially or as hotel accommodation with municipal council approval, and the approved commercial use must be the principal use.
Generally yes. Article 262 of the Swiss Code of Obligations applies to paid subletting.
Do not assume so. This guide deals with the municipality of Zermatt; the exact municipality and accommodation classification determine the applicable regulation.
Check permitted use with Zermatt’s building department, and guest reporting and visitor-tax accounting with Zermatt Tourism at [email protected].
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Key takeaway
Conclusion: permitted use, tourist tax and guest reporting matter most
The reviewed municipal regulations do not impose a blanket 90-night Airbnb limit in Zermatt. What matters is the approved property use and any permit for commercial letting. For paying visitors, the CHF 4 full-rate charge per person and night, timely guest reporting and separate treatment of annual flat rates are essential.
Valais property search
Find homes in Zermatt and Valais on UrbanHome
Explore rental properties in Valais and narrow the search to Zermatt. Before advertising a holiday let, verify the dwelling’s permitted use and the local visitor-tax requirements.
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