Tourist taxes

Who pays tourist taxes?

The tourist tax is paid by a guest who spends a night in the municipality of Martigny without being domiciled there. The landlord is responsible for collecting the tax and its payment to the tax office, subject to replying personally for its payment.

The accommodation tax is paid by the landlord for each night spent in the establishment without exception.

What is it used for?

The tourist tax contributes to financing, in particular, the exploitation of information and booking services, local activities as well as the creation and exploitation of tourist, cultural and sporting installations.

The accommodation tax contributes to financing the promotion of tourism

Who does not pay the taxes?

  • People domiciled in the municipality in which the tax is collected.
  • People staying with a family member without paying and not subject to payment of the tax.
  • Children under 6 years of age.
  • Pupils, apprentices as well as students studying at teaching establishments recognised and subsidised by the State of Valais during the academic year.
  • Hospital patients and residents in old people’s homes, establishments for the disabled and those of a social character recognised by the State of Valais.
  • People recruited in the army or in civil protection, firemen as well as those individuals in similar services during their period of service.
  • People practising an activity recognised and subsidised by the “Jeunesse et Sports” (Youth and Sport) movement.

How much do tourist taxes cost and what does each individual pay?

These are determined by the municipality. The tourist tax as well as the accommodation tax are not subjected to VAT. Below is an explanatory table for the municipality of Martigny: 

HOTELS AND RELATED ACCOMMODATION

CategoryPaid by the customer

Tourist Tax
Paid by the host

Accommodation tax
Total

Per person and per night
Adult (from 17 years old)CHF 2.50CHF 1.00CHF 3.50
Child (6 to 16 years old)CHF 1.25CHF 0.50CHF 1.75
Child (under 5 years old)FreeFreeFree

CAMPING

CategoryPaid by the customer

Tourist Tax
Paid by the host

Accommodation tax
Total

Per person and per night
Adult (from 17 years old)CHF 2.00CHF 0.50CHF 2.50
Child (6 to 16 years old)CHF 1.00CHF 0.25CHF 1.25
Child (under 5 years old)FreeFreeFree

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