General legal basisThe collection of tourist and accommodation taxes in the communes of Sierre, Salgesch, Noble-Contrée and Chippis is based on the cantonal law on tourism of 09.02.1996. Article 17, paragraph 1 stipulates that a tourist tax is levied on guests who spend the night within the area of activity of a recognised development company. Article 19, paragraph 2 stipulates that the municipal council sets the amount of the tax. The 4 member municipalities of the Société de Développement de Sierre, Salgesch et Environs set the tax rates in 2007. These rates are still in force in 2025.
In accordance with the law on tourism, article 7, paragraph 1, letter c, the communes are responsible for collecting tourist taxes. As the official tourism body in the 4 municipalities mentioned above, the Société de Développement de Sierre, Salgesch et Environs (Sierre Tourisme) is, by delegation (article 21, paragraph 3 ter of the law on tourism), the body responsible for collecting tourist taxes in Sierre, Salgesch, Noble-Contrée and Chippis.
The new regulations concerning tourist and accommodation taxes adopted by the general meeting of the Société de Développement in 2022, including an increase in tourist taxes, had not yet come into force on 1 April 2025. You will of course be informed as soon as the situation changes.
Legal basis: Chapter 4.1 of the Tourism Act
The tourist tax is levied on guests. This means that you have the right to charge it to guests in addition to other hotel services. However, you may, if you wish, include this amount in the price of your stay, and communicate it as such to the guest. In all cases, you are responsible for collecting the tax from your guests, and it is you as the accommodation provider who will be invoiced.
Legal basis: Chapter 4.2 of the Tourism Act
The tourist tax is levied on accommodation providers. This means that you do not have the right to charge it to the customer as such. Charging a tourist tax of CHF 2.30 is illegal. As it is you as the accommodation provider who is liable for this tax, you may not collect it directly from the customer, nor may you mention this tax as being included in the price of the night's stay.
Hotels, B&Bs, flats, rooms, studios, including AirBnB accommodation, Booking, etc.
- Tourist tax for adults: CHF 1.80/person/night
- Accommodation tax for adults: CHF 0.50/person/night
- Children aged 6 to 16: half-tax
Campsites, group accommodation, leisure centres
- Tourist tax for adults: CHF 0.80/person/night
- Accommodation tax for adults: CHF 0.25/person/night
- Children aged 6 to 16: half-tax
Legal basis: article 18 of the Tourism Act
The following persons are exempt from paying the tax:
a) persons domiciled in the municipality in which the tax is levied. The concept of domicile is in principle that defined in the Swiss Civil Code;
b) persons visiting a family member who is not liable to pay the tax. A family member is taken to mean any member of the grandparents' family as well as the spouse;
c) children under the age of six; between the ages of six and sixteen they pay half tax;
d) pupils, apprentices and students attending educational establishments recognised and subsidised by the State of Valais during the school term;
e) patients and residents of hospitals, homes for the elderly, establishments for the disabled or social establishments authorised by the State of Valais;
f) persons serving in the army or civil defence, fire brigades and other similar services, when on official duty.
At present, there are no additional exceptions to this list. Basically, therefore, as long as the person has not registered with the residents' registration office as being resident in the municipality, they are liable for council tax and you are liable for their accommodation tax.
This also means that people who are travelling for work or business purposes (i.e. not for ‘tourist’ purposes) are not subject to tourist tax.
Legal basis: Article 14, paragraph 2 of the ordinance concerning the law on tourism
If you are an accommodation provider subject to the LHR, you must provide us with your breakdown of overnight stays within 10 days of the end of each month, spontaneously, using one of the following processes:
- Hostcard platform
- Transmission by e-mail to info@sierretourisme.ch
- Other form of transmission in agreement with Sierre Tourisme
Accommodation providers not subject to the LHR (holiday flats, B&Bs, AirBnB, etc.) are required to transmit overnight stays using the same processes on 10 May and 10 November each year.
We would be grateful if you could respect this deadline, as we have to pass on this data to various other organisations. Please also let us know if you have not had any overnight stays during the past month.
Our invoices are payable within 30 days. The amount of the tourist tax has been paid to you by the customer and, as you are acting as an intermediary, there is no valid reason to encounter difficulties in paying this tax. We therefore thank you for paying these invoices within the time limit indicated.
Legal basis: articles 43 and 44 of the law on tourism, article 43 of the federal law on debt collection and bankruptcy
If the overnight stays are not sent to us within a reasonable time, we will take the liberty of involving the municipal authority, which may proceed with an ex officio taxation.
In addition, a fine of up to CHF 5,000 may be imposed by the cantonal authorities in the event of failure to pay taxes, or in the event of false, incomplete or late information.
Lastly, as tourism taxes are considered public-law debts, they have been processed exclusively through bankruptcy (and no longer through debt collection) since 1 January 2025.
We would remind you that Sierre Tourisme is delegated by the communes to collect tourist and accommodation taxes. Any disputes concerning these taxes are dealt with directly with the communes and/or the canton.
Your contact for all accommodation matters is Hugo Mottier :
You can also find all this information at www.sierretourisme.ch/logeurs.
Tourism Act (VS): https://lex.vs.ch/app/fr/texts_of_law/935.1
Ordinance concerning the Tourism Act (VS): https://lex.vs.ch/app/fr/texts_of_law/935.100
Trade Police Act (VS): https://lex.vs.ch/app/fr/texts_of_law/930.1
Accommodation, Catering and Retail Trade in Alcoholic Beverages Act (VS): https://lex.vs.ch/app/fr/texts_of_law/935.3
Federal Debt Collection and Bankruptcy Act (CH): https://www.fedlex.admin.ch/eli/cc/11/529_488_529/fr
