Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Switzerland tax professional before filing.
Switzerland · Short-term rental taxes
Short-Term Rental Taxes in Switzerland
STR income is taxed as ordinary income at federal, cantonal, and municipal levels, with hosts choosing between a lump-sum deduction or actual-cost deduction for expenses.
The 30-Second Answer
- All rental income — including Airbnb and other platform earnings — is taxable in Switzerland at three levels: federal (direct federal tax / DBG), cantonal, and municipal income tax.
- Hosts may deduct costs using either the lump-sum (flat-rate) deduction (typically 10–20% of gross rent depending on canton) or the effective-cost (actual expenses) method — you choose one per property per tax year.
- Once annual STR revenue exceeds CHF 100,000, you must register for Swiss VAT with the Federal Tax Administration (ESTV/AFC) and charge guests 8.1% VAT.
- Most Swiss municipalities levy a Kurtaxe (tourist/visitor tax) per guest per night; Airbnb collects and remits this automatically in many cities, but hosts should verify their local commune's rules.
Deductions
What Swiss STR Hosts Can Deduct
Under the effective-cost method, most ordinary running costs of the rental property are deductible against rental income at federal and cantonal level.
Capital improvements (value-adding renovations) are not immediately deductible — they increase the cost basis of the property. Only maintenance that restores the property to its original condition qualifies as a current deduction. Cantons may differ on specific rules; always verify with your cantonal tax authority.
Filing Calendar
Key Dates & Filing Calendar
Swiss tax deadlines are set canton by canton; the dates below are the most common defaults — check your canton's tax authority for the exact deadline.
Switzerland has 26 cantons, each with its own tax return form and deadline. Always confirm the exact due date with your cantonal tax office (Steueramt / Administration fiscale cantonale).
Swiss Federal Tax Administration (ESTV/AFC) — estv.admin.ch; cantonal tax offices
Deduction Methods
Lump-Sum Deduction vs. Effective-Cost Deduction
Swiss law lets private landlords choose, per property per year, between a simple flat-rate allowance or claiming every actual expense — pick whichever produces the lower taxable income.
Lump-Sum (Flat-Rate) Deduction
Simple, no receipts needed
- Deduct a fixed percentage of gross rental income — no need to track individual invoices.
- Federal rate: 10% for newer properties, 20% for properties over 10 years old.
- Cannot also claim actual maintenance costs in the same year for the same property.
- Simple to apply but may leave money on the table if real costs are high.
10% of gross rent (property ≤ 10 years old) or 20% (property > 10 years old) — federal rule; cantons may vary
Effective-Cost (Actual Expenses) Deduction
Claim every real expense with receipts
- Deduct actual mortgage interest, insurance, repairs, utilities, platform fees, cleaning, and management costs.
- Requires keeping receipts and records for all claimed expenses.
- Capital improvements (upgrades) are not deductible — only like-for-like maintenance qualifies.
- Generally produces a lower taxable income when real costs exceed the flat-rate percentage.
No ceiling — all ordinary, documented running costs are deductible
Depreciation
Depreciation of STR Assets in Switzerland
Depreciation is only available when the property or equipment is classified as a business asset (Geschäftsvermögen). Private landlords cannot depreciate the building itself but may depreciate separately purchased business equipment if operating commercially.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Commercial/rental building (structure only) | 50 years straight-line (2% p.a.) or declining-balance 4% p.a. | ESTV safe-harbour rates; only applicable when property is business asset. Private landlords cannot depreciate the building. |
| Office furniture & equipment | 8 years straight-line (12.5% p.a.) or declining-balance 25% p.a. | Applies to furnishings held as business assets by commercial STR operators. |
| Computer hardware & software | 5 years straight-line (20% p.a.) or declining-balance 40% p.a. | Booking systems, smart-home tech, etc. — only if classified as business assets. |
| Maintenance / like-for-like repairs | Immediately deductible (not capitalised) | Restoring existing condition is a current expense, not a depreciable asset, for both private and commercial landlords. |
Most private STR hosts in Switzerland hold property as private assets and cannot claim building depreciation. The Federal Supreme Court (BGer 9C_126/2024, Feb 2026) confirmed that even extensive rental activity may remain private asset management. Consult a Swiss tax adviser to determine your classification.
If a property previously held as a business asset is sold, any depreciation claimed may be subject to recapture as taxable income. Cantonal real-estate gains tax (Grundstückgewinnsteuer) also applies on the sale of Swiss property.
Kurtaxe (Tourist Tax)
Switzerland's Kurtaxe: Tourist & Visitor Tax
Almost every Swiss municipality with tourism levies a Kurtaxe (tourist tax or visitor's tax) per guest per night. Rates vary significantly by commune and canton.
The Kurtaxe is a local levy charged per guest per night to fund tourism infrastructure. It is separate from income tax and VAT. Airbnb collects and remits it automatically in many Swiss cities, but hosts in other communes must collect and remit it themselves.
Rates typically range from CHF 1.00 to CHF 5.00+ per person per night depending on the commune
Hostaway Switzerland STR guide (2026); individual commune tourism offices; Airbnb help centre Switzerland
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb bookings in participating cities | Airbnb collects from guest and remits to commune automatically | You do not handle the Kurtaxe for these bookings; do not double-count it as your income |
| Bookings via other platforms or direct | Host collects from guest at check-in or via invoice; host remits to commune | Track Kurtaxe collected separately — it is not your income; remit on the commune's schedule |
| Airbnb bookings in non-participating communes | Host is responsible for collection and remittance | Check with your commune whether Airbnb has a collection agreement; if not, you must collect it |
Kurtaxe rules and rates are set by each commune. Always verify with your local Gemeindeverwaltung (commune administration) whether Airbnb remits on your behalf and what the current rate is.
Platforms
How Platforms Report Your Swiss STR Income
Under the OECD DAC7-equivalent rules adopted by Switzerland, digital platforms must report host earnings to the Swiss Federal Tax Administration (ESTV) annually.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — to ESTV under Swiss platform reporting rules | Yes, in participating Swiss cities (e.g. Zurich, Geneva, Lucerne) | Available in host account (tax documents section) |
| Booking.com | Yes — to ESTV under Swiss platform reporting rules | Generally no — host collects Kurtaxe directly | Annual earnings summary available in extranet |
| Vrbo / HomeAway | Yes — to ESTV under Swiss platform reporting rules | Generally no — host collects Kurtaxe directly | Annual payment summary available in owner dashboard |
Listing on Multiple Platforms?
You must aggregate all rental income from every platform and report the total on your Swiss tax return. Each platform reports independently to the ESTV, so the tax authority can cross-check your declared income. Keep a consolidated record of all bookings and payouts across platforms.
Swiss Platform Reporting (OECD Model Rules)
Switzerland has implemented the OECD Model Rules for Reporting by Platform Operators (equivalent to EU DAC7). From the 2023 reporting year, platforms operating in Switzerland must report seller/host income to the ESTV annually. The ESTV shares this data with cantonal tax authorities. Hosts should ensure their declared rental income matches platform-reported figures.
Swiss Federal Tax Administration (ESTV) — estv.admin.ch; Hostaway Switzerland STR guide (2026)
Example P&L: Effective-Cost vs. Lump-Sum
Illustrative example for a property >10 years old with CHF 30,000 gross STR income. Actual tax rates vary by canton and personal income.
Record-Keeping
Stay Audit-Ready: What to Keep
Swiss tax authorities can reassess returns for up to 10 years in cases of tax evasion; the standard reassessment period is 5 years. Keep all STR records accordingly.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements & booking records | At least 10 years | Proves gross income declared matches platform reports sent to ESTV |
| Receipts for all deducted expenses (repairs, insurance, utilities, fees) | At least 10 years | Required to substantiate effective-cost deductions if audited by cantonal tax authority |
| Kurtaxe collection & remittance records | At least 5 years | Communes can audit tourist tax compliance; records show correct amounts collected and remitted |
| VAT returns & invoices (if VAT-registered) | 10 years | Swiss VAT law (MWSTG Art. 70) requires 10-year retention of VAT-relevant documents |
| Property purchase documents, renovation invoices, mortgage statements | Permanently (or at least until property sold + 10 years) | Needed to calculate cost basis for cantonal real-estate gains tax (Grundstückgewinnsteuer) on eventual sale |
Switzerland's standard tax reassessment period is 5 years, extended to 10 years for tax evasion. VAT records must be kept 10 years by law. When in doubt, keep everything.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax, legal, or financial advice. Swiss tax law is complex and varies by canton and municipality. Always consult a qualified Swiss tax adviser (Treuhänder / fiduciaire) and your cantonal tax authority for advice specific to your situation.
- Swiss Federal Tax Administration (ESTV/AFC) — estv.admin.ch — Official source for federal direct tax (DBG), VAT rules, platform reporting obligations, and depreciation safe-harbour rates.
- UBS Switzerland — Taxation of rental income guide — Explains the three-level Swiss income tax system for rental properties and the lump-sum vs. effective-cost deduction choice. ubs.com/ch/en (2024).
- Oprivia.ch — Swiss Rental Income Tax: Deductions and VAT — Detailed analysis of deductibility rules, depreciation, VAT threshold, and private vs. business asset classification for Swiss STR hosts. oprivia.ch (2026).
- PwC Worldwide Tax Summaries — Switzerland Corporate Deductions — ESTV safe-harbour depreciation rates for buildings and equipment. taxsummaries.pwc.com (2024).
- Hostaway — Airbnb Rules in Switzerland: 2026 Compliance Guide — Overview of cantonal regulations, Kurtaxe obligations, VAT threshold, and platform reporting for Swiss STR hosts. hostaway.com (2026).
- Federal Supreme Court (BGer) — Decision 9C_126/2024, 9 February 2026 — Confirmed that extensive rental activity may remain private asset management; no automatic reclassification based on number of properties alone.
- Swiss Federal Act on Direct Federal Tax (DBG / LIFD) — Legal basis for income taxation of rental income in Switzerland. fedlex.admin.ch.
- Swiss Federal Act on Value Added Tax (MWSTG / LTVA) — Legal basis for VAT registration threshold (CHF 100,000) and 10-year record-keeping requirement. fedlex.admin.ch.
Questions
Frequently Asked Questions — Swiss STR Taxes
Mr Props Team
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