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CHF 4.20Municipal tourist taxper taxable overnight stayUrbanHome · Swiss News · Bernese Oberland
Airbnb in Grindelwald 2026: rules, permits and tourist tax
If you rent a holiday apartment in Grindelwald through Airbnb or Booking.com in 2026, you must check the approved property use, second-home restrictions and guest-reporting rules. The municipal tourist tax is CHF 4.20 per taxable overnight stay, with an additional CHF 1 cantonal accommodation levy for guests who are liable. This guide explains when a permit may be necessary, how charges are calculated and how hosts use the Jungfrau Region guest-registration system.
Author: Nikita von Niederhäuser, UrbanHomeUpdated: · Reading time: approx. 13 minutes
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CHF 1Cantonal levyadditional for liable guests03
30%Primary-home shareunder the municipal building code04
90?No blanket capno general 90-day limit identifiedKey principle
The approved use matters more than the number of Airbnb nights.
Grindelwald distinguishes primary residences, existing second homes and professionally managed tourist apartments. Before listing a property, identify its approved purpose. Rules from Geneva or the City of Bern do not automatically apply here.
Grindelwald · Bern · 2026
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No blanket 90-day rule
Do not confuse Grindelwald with Geneva
The reviewed municipal regulations do not set a general ceiling of 90 Airbnb nights per year. This does not mean every change of use is automatically permitted. [4]
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Second-home legislation
Check approval and land-register restrictions
Newer apartments may be restricted to primary-residence use or approved tourist accommodation. A unit reserved for primary occupation cannot simply be converted into a holiday rental. [7]
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Tenants and owners
Private law still applies
Tenants generally need the landlord's consent for paid subletting. Condominium regulations may impose additional use restrictions. [9]
Planning & permits
Does an Airbnb in Grindelwald require a permit?
An online listing is not proof of planning permission. Whether an additional permit is required depends on the building and the proposed business model.
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2025 building code
30% primary-residence share
Article 231 generally specifies a minimum primary-residence share of 30% in building zones. Check property-specific restrictions and any land-register entries before changing use. [4]
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Tourist accommodation
Not all apartments have the same status
Apartments approved for tourist operation have special requirements: they must be available for short guest stays on a lasting basis and offered on market terms. [7]
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eBau and building authority
Clarify any change of use
Converting a normal dwelling to a commercial accommodation operation may require a planning review. The municipal building authority can advise; applications use the Bern eBau system. [8]
Important: holiday apartments, primary residences and hotel-managed apartments can carry different restrictions. The individual building approval controls; an Airbnb listing is not a permit.
Tourist tax & levies
How much tourist tax applies to Airbnb in Grindelwald in 2026?
The municipal visitor tax and cantonal accommodation levy are different charges. Annual owner-use flat rates are not the same as taxes on paying guests.
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Grindelwald municipality
CHF 4.20 per night
The municipal ordinance effective from 1 January 2024 provides CHF 4.20 per taxable overnight stay. Children under 12 are exempt under the municipal regulations. [1]
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Canton of Bern
Additional CHF 1
An additional CHF 1 per night applies to guests liable under cantonal law. For a guest subject to both charges, the combined amount is CHF 5.20 per night. [3]
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Owner occupation
Annual flat rate and guest nights
Annual rates for owners and long-term tenants depend on room count, for example CHF 672 for a three-room apartment. Paid third-party stays require separate accounting. [2]
Example: what do two adults pay over four nights?
Two guests subject to both levies stay four nights. Municipal tax: 2 × 4 × CHF 4.20 = CHF 33.60. Cantonal levy: 2 × 4 × CHF 1 = CHF 8. Total: CHF 41.60. Check exemptions and special stay categories separately.
Annual flat rates for holiday apartments (examples)
| One-room apartment | CHF 336 |
|---|---|
| Two-room apartment | CHF 504 |
| Three-room apartment | CHF 672 |
| Four-room apartment | CHF 840 |
| Five-room apartment | CHF 1,008 |
These annual figures concern owner occupation or long-term use. Paid rental nights must be accounted for individually; Article 8(3) provides limited offsetting against the annual flat rate for mixed use. [2]
Digital guest reporting
How do Airbnb hosts report guests in Grindelwald?
The Jungfrau Region runs a digital reporting service for holiday-apartment hosts. Cantonal and federal rules on reporting paying foreign guests apply separately.
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Notify tourism
A person newly owning or using a holiday apartment on a long-term basis must notify Grindelwald Tourism within one month so the visitor-tax treatment can be determined. [2]
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Create digital access
The Jungfrau Region registration portal provides a personalised account for each separately registered holiday apartment. Address and property details are required. [5]
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Record guests and stays
Hosts must keep records of taxable overnight stays and guest information. Federal reporting duties for foreign paying guests apply even to occasional hosts. [6]
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Settle levies
Grindelwald Tourism administers the municipal visitor tax. Confirm the collection process and guest-card issuance through the regional system. [2]
Tenants & owners
What applies to tenants, owners and second homes?
Beyond visitor charges, the key question is whether the accommodation is legally approved for the proposed use.
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TenantsObtain landlord consent
Article 262 of the Swiss Code of Obligations generally requires the landlord's approval for paid subletting. Explain the frequency and conditions. [9]
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OwnersCheck permits and land-register entries
Restrictions on primary homes, second homes and tourist-operation status may be binding. Ownership alone does not guarantee unlimited short-term letting. [4]
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Second-home usersDistinguish flat rates from guest rentals
Mixed personal and paid use may still require an annual flat rate plus separate tax on paid overnight stays under the local rules. [2]
Before publishing
Checklist: prepare an Airbnb in Grindelwald
Ten checks to avoid mistakes with property use, guest data and tourist charges.
Verify the approved property use and land-register entries.
Check any primary-residence quota or tourist-operation restriction.
Ask the municipal building office about a change of use.
If renting, obtain the landlord's consent.
Check condominium regulations where applicable.
Notify Grindelwald Tourism when newly using a holiday apartment.
Create a digital Jungfrau Region reporting account for each unit.
Record nights and required foreign guest details correctly.
Separate municipal tourist tax, cantonal levy and annual flat rates.
Keep receipts, platform reports and insurance and safety information.
Official sources
Legal sources and reference date
Status: 1 November 2026. Municipal tax ordinance effective 2024 and building code 2025; the competent authority must assess each particular property.
- Grindelwald: municipal visitor-tax ordinance, effective 2024 (German)
- Grindelwald: visitor-tax regulations 2018 (German)
- Canton of Bern: accommodation and tourism levies (German)
- Grindelwald: 2025 building code (German)
- Jungfrau Region: holiday-apartment registration (German)
- Federal Office for Housing: reporting foreign guests (German)
- Federal Office for Spatial Development: second-home rules (German)
- Grindelwald: building applications and eBau (German)
- Fedlex: Code of Obligations, Article 262 (German)
- Grindelwald: current municipal regulations (German)
Legal note: this article is general information, not an individual permit decision. Confirm approved use and current charges with the municipality and tourism organisation before listing.
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Related guides
Only checked English-language UrbanHome articles are linked.
UrbanHome · direct answer
Frequently asked questions about Airbnb in Grindelwald
Tourist tax, permits, second homes, guest registration and subletting explained.
14FAQ
Generally yes, if the apartment is approved for the proposed tourist use. Building law, second-home restrictions, private rules and charges still apply.
No general 90-day maximum was found in the municipal regulations reviewed. Other restrictions and permit requirements may still apply.
Not every listing automatically needs a new permit. A material change of use or existing primary-home restrictions should be checked with the building authority.
The municipal rate is CHF 4.20 per taxable overnight stay. An additional CHF 1 cantonal levy applies to liable guests.
That is CHF 4.20 municipal visitor tax plus CHF 1 cantonal accommodation levy when both apply.
Children under 12 are exempt from the municipal visitor tax. Cantonal levy rules have separate age conditions.
The ordinance lists CHF 672 annually. Paid third-party rentals are subject to further accounting rules.
No. Paid rental nights are calculated separately, with limited offsetting under the mixed-use rules.
With Grindelwald Tourism and via the Jungfrau Region digital reporting portal for holiday rentals.
Yes. Hosts accommodating foreign guests for payment must comply with federal reporting rules, even if hosting only occasionally.
Not automatically. Primary-residence conditions and land-register restrictions may prevent permanent tourist use.
Only subject to tenancy law, including the required landlord consent under Article 262 CO.
Automatic collection of all local charges by Airbnb has not been verified. Hosts must confirm the procedure with Grindelwald Tourism.
Ask the Grindelwald building authority about permitted use and Grindelwald Tourism or Jungfrau Region about guest reporting and charges.
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Key takeaway
Conclusion: approved use is the key issue in Grindelwald
The municipal rules reviewed contain no general Airbnb 90-day cap. However, hosts must verify their apartment's approved use, report guests and nights correctly and account separately for the municipal visitor tax and cantonal accommodation levy.
Grindelwald property search
Find properties in Grindelwald on UrbanHome
Browse rental homes and properties in the Bernese Oberland. Tourist short-term rentals are subject to additional use and reporting rules.
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