Airbnb rules in Switzerland: A clear 2026 compliance guide for hosts

Switzerland is one of Europe’s most attractive short-term rental markets. Strong tourism demand, high nightly rates, and year-round travel make Airbnb hosting appealing, whether you’re renting a room, an apartment, a holiday home, or multiple properties.

But the rules aren’t simple.

There’s no single “Swiss Airbnb law.” Short-term rentals in Switzerland are subject to federal tax law, cantonal regulations, municipal housing restrictions, tourist tax obligations, and in many cases, tenancy law under the Swiss Code of Obligations.

If you list a property on Airbnb without understanding the full legal framework, you risk fines, landlord disputes, forced delisting from booking platforms, or unexpected VAT registration once your revenue increases.

This 2026 nationwide compliance guide explains how Airbnb rules in Switzerland work across cantons and cities, with practical steps you can follow to rent out legally, protect your rental property, and stay aligned with local regulations.

Want a smoother way to manage listings, reporting, guest communication, and compliance across multiple regions? Explore how a property management system like Hostaway can help simplify operations across Switzerland.

What this guide covers

This guide focuses on the legal and regulatory requirements that affect Airbnb rentals and other short-term rentals in Switzerland, including:

• Subletting rules under Swiss tenancy law

• Landlord consent requirements and legal refusal conditions

• Cantonal and municipal regulations, including 90-day limits in certain cities

• Tourist tax obligations and local reporting requirements

• Guest reporting duties for people with residence abroad

• Income tax and VAT (Mehrwertsteuer / TVA / IVA) triggers

• Insurance expectations for hosts and rental properties

• 2025–2026 operational changes that can affect hosts

This guide does not cover marketing strategy, pricing tips, or listing optimization.

Who this is for

This guide is for:

• Airbnb hosts who rent out a home, apartment, room, or holiday home in Switzerland

• Tenants who want to sublet through Airbnb and need landlord approval

• Property owners and investors evaluating the Swiss short-term rental market

• Property managers operating across multiple Cantons and municipalities

• Hosts who want to reduce disputes, avoid fines, and stay compliant long-term

Why this matters

Switzerland doesn’t regulate short-term rentals with one national permit. Instead, rules come from multiple levels, and they often overlap. That matters more in 2026 because:

• Cities facing housing market pressure are tightening restrictions

• Several locations are pushing or enforcing 90-day limits to protect housing

• Tourist tax (accommodation tax) enforcement is becoming stricter

• Guest reporting (especially for guests with residence abroad) remains a legal obligation in most cantons.

• VAT registration can become mandatory once your Airbnb activity grows

• A missing registration number requirement (starting May 2026 in many places) could put listings at risk

From a host’s point of view, compliance isn’t just legal protection. It’s how you keep your revenue stable, protect your property, and avoid disruptions on booking platforms.

What you’ll learn

By the end of this guide, you’ll understand:

• Whether Airbnb is legal in Switzerland and what “legal” really means in practice

• How tenancy law and the Swiss Code of Obligations affect tenants who sublet

• When landlords can refuse subletting, and when they can’t

• What tourist tax rules typically require and when Airbnb collects it automatically

• Which cities have strict short-term rental limits (Geneva, Lucerne, Bern, Interlaken, and more)

• What you must report to the cantonal authorities, especially for foreign guests

• When your Airbnb income becomes taxable and when VAT applies

• The insurance setup most hosts need to reduce liability exposure

Understanding Switzerland’s short-term rental legal framework

Airbnb rentals are legal in Switzerland, and there are no federal laws that prohibit renting out a property for short amounts of time.

But short-term rental activity is still subject to:

1. Federal rules (tax and VAT)

2. Cantonal rules (tourism registration and guest reporting)

3. Municipal rules (housing restrictions and zoning)

4. Tenancy law (if you are a tenant subletting a rental property)

Some cantons and municipalities have special regulations for short-term rentals and home sharing, particularly in cities with a tight housing market.

Where rules usually come from

Depending on the municipality, compliance may involve:

• Registering the rental property with a tourism office

• Paying tourist tax (accommodation tax) per guest per night

• Reporting overnight stays to local authorities

• Meeting conditions for residential vs. commercial use

• Displaying a registration number on listings (in places that require it)

Subletting through Airbnb in Switzerland

If you are a tenant and want to rent out your rental apartment on Airbnb, you must follow Swiss tenancy law under the Swiss Code of Obligations.

You need your landlord’s consent

In Switzerland, you need the consent of your landlord to rent your rental apartment on Airbnb.

You must also disclose the rental conditions to your landlord when subletting through Airbnb. That includes:

• Duration (how long the sublet runs)

• Frequency (how often you plan to host)

• Rental charge (what guests pay)

• Any other relevant conditions (use of rooms, access, etc.)

It’s recommended that you obtain your landlord's written consent to avoid future disputes.

When can a landlord refuse consent?

Consent to subletting can be refused only under specific conditions, such as if the sublease terms are abusive. Common lawful refusal scenarios include:

• The subletting price is excessive or not proportional

• The arrangement creates meaningful disadvantages for the landlord

• The sublet changes the purpose of the rental property (turning it into a commercial accommodation business)

Rental price must be proportional

The rental price for subletting through Airbnb must be proportional to the rent you pay. Tax-wise, if you sublet a property you rent, only rental income that exceeds the rent you pay for the property is taxable.

Cantonal regulations on short-term rentals in Switzerland

Swiss short-term rental rules vary by canton and municipality.

In many places, short-term rentals are allowed, but they become subject to additional requirements when they move from occasional home sharing into commercial activity.

90-day rules in certain cities

Often, renting for up to 90 days per year is allowed without a formal change of use. Above that, it may be treated as commercial and require approval.

Examples you should know:

• Lucerne has implemented a maximum of 90 rental days per year in residential zones since January 2024

• Geneva has a 90-day limit in municipalities with a tight housing market

• Zurich is planning a municipal popular initiative for a 90-day upper limit on short-term rentals

• Bern has a special regulation restricting commercial holiday flats in the old town since 2022

• Interlaken has strict regulations, including registration requirements and a minimum stay of five nights in residential zones since 2019

In cities with housing shortages, long-term tourist use can be subject to approval and more actively enforced.

Registration numbers required from May 2026

From May 2026, many locations will require an official registration number for each listing.

In practice, this means:

• Each listing on Airbnb (and other booking platforms) must show the registration number

• Non-compliant listings may be removed or blocked

• Hosts should prepare documentation early if their municipality introduces registration

Tourist tax and accommodation tax obligations

In most municipalities, guests have to pay a tourist tax (or accommodation tax).

In places like Zurich, Basel, Geneva, Bern, and Lucerne, tourist tax is a standard requirement.

In many cantons, Airbnb collects Kurtaxen (tourist taxes) automatically and passes them on, but hosts still need to verify if this applies to their municipality.

In some cases:

• Tourist taxes must be settled directly via Airbnb

• In other cases, hosts must remit the tourist tax to the municipality themselves

Airbnb hosts must comply with all legal requirements in their canton, including tourist tax obligations.

Guest reporting and police registration duties

In almost all Cantons, guests must be registered with local authorities.

Many municipalities require hosts to register guests with local police or tourism offices

You must report guests with residence abroad to the competent authority in your Canton.

If you host international guests and skip reporting, you risk enforcement actions even if everything else is compliant.

Tax obligations and financial requirements

Short-term rental income in Switzerland is subject to tax at multiple levels. Whether you rent out a single room occasionally or operate several properties across the cantons, your Airbnb activity is considered income-generating and is subject to Swiss tax law.

Understanding how income tax, deductions, and VAT apply will help you calculate real profitability and avoid unpleasant surprises during tax season.

Income tax

In general, rental income is taxed as regular income. However, you are allowed to deduct legitimate expenses connected to the rental activity. This is important because the taxable amount is not your gross payout, it’s your net result after allowable costs.

Common deductible costs include:

• Cleaning

• Platform fees

• Utilities

• Repairs and maintenance

• Insurance

• Administrative work

The key is proportionality. If you rent out only one room in your home or list the property part-time, deductions must reflect the portion actually used for short-term rental activity.

If you sublet a property you rent, the rules differ slightly. Only the rental income that exceeds the rent you pay is taxable. In other words, if you collect CHF 3,000 in Airbnb income but pay CHF 2,200 in rent, only the surplus may be considered taxable profit, subject to your specific tax situation.

Because short-term rental activity can grow quickly, many hosts separate rental income and expenses from personal finances early on. Clear expense tracking can make annual tax reporting simpler and reduce the risk of disputes with tax authorities.

VAT obligations for commercial hosting

VAT becomes relevant once your short-term rental activity grows beyond a side income.

In Switzerland, hosts must register for VAT when their annual worldwide turnover exceeds CHF 100,000. This threshold applies to total revenue, not profit. If you manage multiple properties, operate across cantons, or combine Airbnb income with other self-employed activity, you can reach this level faster than expected.

Once registered, you must charge VAT on accommodation, file periodic returns, and maintain structured accounting records. Because VAT registration can be triggered mid-year, many hosts monitor turnover monthly and speak to a tax advisor before crossing the threshold. Planning ahead prevents unpleasant retroactive assessments.

Platform reporting to tax authorities

Airbnb and other booking platforms operate within financial transparency rules. In certain cases, platforms can be required to share host data with tax authorities.

From a practical point of view, assume visibility. Keep accurate payout records, reconcile platform statements, and maintain documentation for tourist tax and guest reporting. Clean bookkeeping protects you if authorities request clarification, especially once your rental activity begins to look commercial rather than occasional.

Insurance requirements

Short-term rentals increase liability exposure. Having personal liability insurance is recommended because dealing with guests exposes you to liability claims.

If you own the property:

• Property insurance is mandatory in most cantons.

• Buildings liability insurance is also recommended

Airbnb provides basic coverage for some damage and liability situations, but it’s not a substitute for your own insurance.

Airbnb fee and payout changes in Switzerland

Since October 2025, Airbnb in Switzerland has used a host-based fee model. The guest service fee disappears, and around 15.5% is deducted directly from the host payout instead.

This change doesn’t affect legality, but it does affect profitability. If your rental days are limited, for example, to a maximum of 90 per year in certain cities, each booking matters more. Many hosts review their nightly rate and cost structure before the change takes effect to maintain stable net income.

Operational compliance overview 

Common challenges and solutions

Challenge 1: Subletting without landlord consent

Listing without approval can lead to formal warnings, lease termination, or legal disputes, even if your intention was limited or temporary.

Solution: Obtain your landlord's written consent before creating listings. Clearly disclose the rental charge, expected duration, and how often you plan to rent out the property. Transparency reduces the risk of disputes and protects your tenancy long-term.

Challenge 2: Exceeding a maximum of 90 rental days

Hosts who list on multiple booking platforms sometimes lose track of total nights. Exceeding the limit can reclassify the rental as a commercial activity, potentially triggering approval requirements or enforcement action.

Solution: Track nights across all platforms in one centralized system. If your rental activity approaches the 90-day threshold, contact your municipality to confirm whether additional authorization is required.

Challenge 3: Tourist tax confusion

Tourist tax rules vary across municipalities. In some regions, Airbnb collects the tourist tax automatically. In others, hosts must register, report, and remit directly to the local authority.

Assuming the platform handles everything can lead to backdated payment requests.

Solution: Confirm with your municipality whether Airbnb collects and remits the tourist tax on your behalf. If not, register locally and establish a simple reporting schedule to remain compliant.

Challenge 4: Missing foreign guest reporting

Swiss regulations in most Cantons require hosts to report guests with residence abroad to the competent authority. This obligation is often overlooked, especially by new hosts.

Failure to report can result in administrative penalties even if tax compliance is correct.

Solution: Create a repeatable workflow for collecting required guest information and submitting reports on time. Keeping confirmation records ensures you can demonstrate compliance if questioned.

Penalties and enforcement actions

Enforcement in Switzerland is typically administrative rather than dramatic, but it can still be expensive. Penalties vary across municipalities, but common enforcement actions include:

• Administrative fines

• Orders to stop renting until compliant

• Forced delisting from booking platforms

• Backdated tourist tax payments

• Tax reassessments

• Disputes with landlords or co-owners

In high-pressure housing markets, enforcement tends to be stricter and more frequent. Most enforcement cases are avoidable with proactive checks and consistent documentation.

Conclusion and next steps

Switzerland can be a strong short-term rental market, but compliance is multi-layered. You’re navigating federal tax law, cantonal reporting requirements, municipal housing regulations, and, in some cases, tenancy law under the Swiss Code of Obligations.

To stay on the right side of Airbnb rules in Switzerland:

1. Confirm whether your municipality has limits or registration requirements

2. If you’re a tenant, get landlord consent and disclose rental conditions

3. Track your rental days to avoid exceeding maximum limits

4. Collect or verify tourist tax remittance

5. Report guests with residence abroad as required

6. Declare income properly and monitor the CHF 100,000 VAT threshold

7. Carry appropriate liability insurance

If you manage multiple properties across cantons or run listings on multiple platforms, staying organized is half the battle. Hostaway can help centralize listings, automate guest communication, and support cleaner operations across Switzerland without turning your compliance workflow into a spreadsheet nightmare.

FAQs

Do I need to register as a business to operate Airbnb in Switzerland?

Not always. Occasional home sharing may not require formal commercial registration. However, if your short-term rental activity becomes professional or continuous, for example, operating multiple properties year-round, it may be classified as a commercial activity.

At that point, business registration and VAT obligations may apply. The classification depends on scale, intention, and frequency.

Can I deduct furniture and renovation costs from Airbnb income?

Possibly. If expenses are directly related to generating rental income, they may be deductible or depreciable under Swiss tax rules. Large improvements may need to be depreciated over time rather than deducted in full during one tax year.

Because treatment differs between maintenance and value-enhancing renovations, seek tax advice before making major upgrades.

Can I operate Airbnb in a secondary residence or holiday home?

It depends on local zoning and housing regulations.

In tourist regions, operating short-term rentals in holiday homes is often permitted. However, in cities facing housing shortages, using a property primarily for tourist accommodation may require authorization or be subject to restrictions.

Always verify local rules before converting a property to full-time short-term rental use.

Does Switzerland limit the number of Airbnb listings per host?

There is no federal limit on how many properties a host can list. However, operating multiple properties increases the likelihood that authorities classify the activity as commercial.

Commercial classification can trigger VAT, business registration, and stricter regulatory oversight.

Are there national occupancy limits for short-term rentals?

No federal occupancy cap exists. Occupancy limits are generally determined by building safety codes, fire regulations, or municipal rules.

Hosts are responsible for ensuring that guest numbers comply with safety requirements and do not violate condominium or tenancy conditions.

Can short-term rental income affect my residency or tax status?

For Swiss residents, Airbnb income must be declared as taxable income. For non-residents who own property in Switzerland, rental income may create tax obligations within Switzerland regardless of residency status.

Cross-border hosts should review double taxation agreements and cantonal rules.