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14CHF per m²/yearpublished base accommodation chargeUrbanHome · Swiss News
Airbnb in Andermatt 2026: rules, permits and tourist tax
Anyone renting out a holiday apartment in Andermatt through Airbnb or Booking.com in 2026 must consider Uri hospitality law, local zoning rules and tourist charges. The tourism regulations set a base annual accommodation fee of CHF 14 per m² of net living area for holiday and second homes, subject to possible inflation adjustments. This guide explains permits, the 90-day question, guest registration and the rules for tenants and owners.
Author: Nikita von Niederhäuser, UrbanHomeUpdated: · approx. 12 minutes
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60m² exampleCHF 840 annually at the base rate03
50 / 30% primary homesminimum shares in the relevant building zones04
262COlandlord consent for Airbnb sublettingKey principle
The legal use matters more than a 90-day number.
Andermatt regulates the permitted use of homes, hospitality operations and annual tourism charges. Geneva and Lucerne restrictions must not be automatically applied to Uri.
Andermatt · Canton Uri · 2026
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90-day question
No general municipal 90-day cap
The Andermatt rules reviewed do not establish a general Airbnb limit of 90 nights per year. This does not mean unconditional permission: building and land-use rules still apply.[6]
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Holiday homes
Check the permitted use first
An existing approved holiday or second home is different from converting a primary residence into permanent tourist accommodation. Ask the local building authority about the particular unit.[2]
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Uri legislation
Hospitality law and zoning are separate
Uri hospitality law excludes holiday homes, holiday apartments and private rooms where they are not let to walk-in customers. Separate building-use permits may still be required.[3]
Permits & permitted use
When does Airbnb in Andermatt require a permit?
Hospitality licences, minimum primary-home shares and changes of use must be assessed separately.
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Art. 2 hospitality law
Holiday apartments may be exempt
Article 2(1)(d) of Uri hospitality law excludes holiday homes, apartments and private rooms unless they are let to walk-in customers. How the accommodation is actually run is decisive.[3]
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Art. 84 zoning rules
50% or 30% primary-home share
In relevant zones south of the railway the minimum primary-home share is 50% (except Oberer Wiler); north of the railway and in Oberer Wiler it is 30%. These are not Airbnb-night limits.[2]
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Art. 87 zoning rules
Primary homes cannot simply be converted
In justified cases, renting a primary home as a second home is subject to approval and may be allowed for up to three years. This is not a blanket permit for commercial Airbnb.[2]
Tenants & owners
Who may advertise a home on Airbnb in Andermatt?
Tenants, owners and operators must comply with leases, condominium rules and zoning.
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TenantsObtain the landlord’s consent
Paid subletting generally requires the landlord’s consent under Article 262 of the Swiss Code of Obligations. Disclose the frequency of guests and the conditions clearly.[7]
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OwnersObserve building-use restrictions
Owners must check the approved use and any primary-home conditions. Condominium rules may restrict frequent changes of guests.[2]
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Second homesFee applies even without guests
The Article 10 accommodation fee is based on net living area, whether a holiday or second home is used privately or commercially let.[1]
Tourist fee & taxes
How much is the Airbnb tourist fee in Andermatt?
An annual accommodation charge based on living area is not a per-guest, per-night tax.
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Holiday and second homes
CHF 14 per m² per year
Article 10 sets a base annual rate of CHF 14 per m² of net living area in Andermatt. Example: 60 m² = CHF 840 per year. Inflation adjustments are possible under Article 11; confirm the actual amount charged.[1]
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Hotels and accommodation businesses
Separate room-based rates
Article 7 provides base annual charges of CHF 400, CHF 700 or CHF 1,000 per room depending on room price. Which schedule applies depends on the legal classification of the property.[1]
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Income tax & VAT
Declare rental income separately
Rental and accommodation earnings are relevant for income tax. VAT liability must be assessed separately; VAT-taxable lodging is subject to the 3.8% Swiss special rate.[8]
Guest reporting
Guest records and guest cards in Andermatt
Article 9 of Uri hospitality law requires accommodation businesses covered by the law to keep guest records. For exempt private holiday apartments, confirm the applicable reporting procedure separately. Andermatt-Urserntal Tourism provides documentation to hosts and second-home owners: official host information. Contact: [email protected].[5]
Before listing
Airbnb checklist for Andermatt 2026
Clarify these points before accepting your first booking.
Is the unit an approved primary home, second home or holiday apartment?
Ask the Andermatt building authority about any change of use.
Check whether the hospitality-law exemption applies.
If you are a tenant, obtain the landlord’s consent.
If you own a condominium, inspect the building rules.
Confirm the net living area and applicable annual rate with the municipality.
Clarify guest reporting and guest cards with the tourism office.
Record income, expenses and possible VAT obligations.
Check fire safety, insurance, house rules and neighbours.
Ask whether an additional tourism levy applies.
Sources
Official sources and legal status
Status: 29 October 2026. Article 11 allows rate adjustments; only the relevant authority can confirm the assessment for a particular home.
- Municipality of Andermatt: 2025 tourism regulations (official German PDF), Arts. 4–12
- Municipality of Andermatt: December 2025 zoning code (official German PDF), Arts. 22a and 81–90
- Canton Uri: Hospitality Act (official German text), Arts. 2, 4 and 9
- Canton Uri: Regulation on hospitality charges (official German text)
- Andermatt-Urserntal Tourism: second homes and host paperwork
- Swiss Federal Office for Housing: short-term rentals and platforms (German-language official source)
- Swiss Code of Obligations: Art. 262 on subletting
- Swiss Federal Tax Administration: VAT rates
News
Related guides
More UrbanHome guidance on short-term rentals in Switzerland.
UrbanHome · direct answer
Frequently asked questions about Airbnb in Andermatt 2026
Answers on Uri hospitality law, zoning and tourist charges.
10FAQ
Airbnb is not generally banned. The specific property must comply with permitted-use restrictions, primary-home conditions, hospitality law and private building rules.
The reviewed Andermatt regulations do not set a general 90-day annual limit. Other permits and land-use rules can still apply.
Article 2 of Uri hospitality law exempts holiday apartments and private rooms unless they are let to walk-in customers. A building or change-of-use permit may still be required.
The published regulations set a base annual accommodation charge of CHF 14 per m² of net living area for holiday and second homes. Inflation adjustments are possible; confirm the assessed rate.
At the base rate of CHF 14 per m², a 60 m² holiday apartment costs CHF 840 annually, before any inflation adjustments.
Primary-home requirements may restrict converting a dwelling to tourist use. Under zoning Article 87, letting as a second home in justified cases requires approval.
Hospitality businesses governed by Uri law must maintain guest records. Reporting rules for exempt private holiday homes should be confirmed with the authorities.
Automatic collection of the municipality’s annual accommodation fee by Airbnb has not been verified. Confirm invoicing with the municipality.
Yes. Paid subletting generally requires the landlord’s consent under Article 262 of the Swiss Code of Obligations.
The joint tourist regulations apply 80% of the basic holiday-home fee in Hospental and Realp and 100% in Andermatt. Confirm current amounts locally.
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Key takeaways
Conclusion: Andermatt has its own Airbnb rules, not Geneva’s 90-day limit
The key checks are the permitted use of the unit, Uri hospitality law and the annual accommodation charge. The published base rate is CHF 14 per m² of net living area per year. Before listing, owners and tenants should confirm permits, charges and guest reporting.
Andermatt property search
Find homes in Andermatt on UrbanHome
Search for rental homes and properties in Andermatt and the canton of Uri. Holiday rentals may be subject to separate permits and charges.
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