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90days per yearentire apartment generally capped at 90 daysUrbanHome · Swiss News
Airbnb in Geneva 2026: 90-day rule, permits and taxes
Anyone letting an entire apartment in Geneva through Airbnb or a similar platform in 2026 must comply with several rules at the same time: an entire apartment is generally limited to 90 days per year, tenants also need the landlord’s consent, and rental income must be declared for tax purposes. Tourist tax, guest reporting and – for professional accommodation – additional permits may also apply.
Author: Nikita von Niederhäuser, UrbanHomeUpdated: · Reading time: approx. 15 minutes
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0days automatically exempttenancy, tax and reporting duties can apply below 90 days03
4.25CHF/nightGeneva tourist tax per person and night04
262COtenants need landlord consent for sublettingKey principle
The 90-day limit is only one part of the rules.
Geneva applies housing protection, hospitality law, tenancy law and tax law in parallel. Looking only at the number 90 can therefore still leave other obligations unmet.
Genève · Airbnb · 2026
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Entire apartment
Maximum 90 days per year
Owners and tenants may generally offer an entire apartment through an accommodation platform for no more than 90 days per year. Beyond that, Geneva housing law treats the use as a change of use or commercial activity.[1]
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Individual rooms
The same 90-day cap does not apply
Letting one or more rooms while continuing to live in the home is not subject to the same blanket 90-day cap for an entire apartment. Regular professional hosting can nevertheless trigger PCTN requirements.[1]
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Subsidised housing
Airbnb is particularly restricted
Subletting housing that benefits from public support under LGL, LDTR or LUP rules is generally prohibited and can lead to termination of the tenancy.[1]
Permits
What happens from day 91?
Two legal layers must be separated: housing protection and professional accommodation rules.
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LDTR / RDTR
Change of use for the entire dwelling
If an entire apartment is made available through an accommodation platform for more than 90 days per year, Geneva classifies this as a change of use to commercial use. The official cantonal guidance describes this use as prohibited.[10]
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PCTN / LRDBHD
Professional accommodation
If the home is used regularly and continuously to host paying guests and the 90-day threshold is exceeded, the activity is considered professional. A permit from the Trade and Anti-Black-Work Police (PCTN) is then required.[10]
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Important
A PCTN permit does not replace housing-law compliance
A hospitality permit does not automatically make it lawful to use an entire apartment as an Airbnb for more than 90 days. Both legal layers must be complied with separately.[10]
Tenants & owners
Who may list a home on Airbnb?
Article 262 CO and Geneva housing-protection rules apply in addition to platform rules.[11]
T
TenantObtain the landlord’s consent
Under Article 262 CO, a tenant may sublet all or part of the property with the landlord’s consent. Conditions and price should be disclosed transparently.
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OwnerThe 90-day rule also applies to owners
Owners of an entire apartment in Geneva are also generally subject to the 90-day limit. Ownership does not create an exemption from cantonal housing protection.
LGL
SubsidisedNo subletting
Subletting subsidised housing is subject to particularly strict rules and is generally prohibited.
Taxes & charges
Which taxes and charges apply to Airbnb in Geneva?
Income tax, tourist tax and VAT are separate obligations and should not be confused.
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Income tax
Declare Airbnb income
Tenants must declare subletting income. Geneva’s tax administration allows proportionate own rent and service charges to be taken into account. Owners declare rent received as property income.
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Tourist tax
CHF 4.25 per person per night
Anyone providing paid accommodation generally has to levy Geneva’s tourist tax. The current rate is CHF 4.25 per person per night. Airbnb has collected it automatically in Geneva since 1 September 2020.
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VAT
Check for professional turnover
Accommodation services are subject to the federal special VAT rate of 3.8%. VAT liability becomes particularly relevant once the applicable annual turnover threshold of CHF 100,000 is reached.
Guest reporting
Foreign guests must be reported
Anyone hosting a foreign person for payment for fewer than 90 days must notify the Geneva police authorities as soon as possible. The information should be submitted once the guest takes possession of the accommodation.[9]
Before listing
Airbnb checklist for Geneva 2026
Clarify these points before publishing your first listing.
Is the entire apartment being let or only a room?
For an entire apartment, count all short-stay days in the calendar year.
As a tenant, obtain landlord consent.
Check whether the home is subsidised or publicly supported.
For professional use, clarify PCTN requirements.
Document Airbnb income for tax purposes.
Check tourist-tax collection or platform deduction.
Report foreign guests to the police.
Check house rules and condominium regulations.
Keep booking records, receipts and correspondence.
Sources
Official sources and legal status
Legal and data status: 29 October 2026. The exact use and the individual property remain decisive.
- Canton of Geneva: Airbnb and accommodation platforms
- Canton of Geneva: Letting an entire owner-occupied property
- Canton of Geneva: Subletting an entire rented apartment
- Canton of Geneva: Letting rooms as an owner
- Canton of Geneva: Subletting rooms as a tenant
- Canton of Geneva: Tourist tax
- Canton of Geneva: Declaring subletting income
- Canton of Geneva: Property rental income
- Canton of Geneva: Reporting foreign guests
- Canton of Geneva / PCTN: current Airbnb FAQ
- Fedlex: Article 262 CO – subletting
- Federal Tax Administration: VAT special rate for accommodation
News
Related guides
More UrbanHome articles on short-term rentals and Airbnb rules in Switzerland.
UrbanHome · direct answer
Frequently asked questions about Airbnb in Geneva in 2026
Direct answers on the 90-day rule, permits, subletting, taxes and guest reporting.
10FAQ
Yes. Letting an entire apartment through an accommodation platform is generally capped at 90 days per year.
For an entire apartment, the use is classified as a change of use or commercial activity. Professional accommodation rules can also trigger a PCTN permit requirement.
Not in the same way. Official Geneva guidance excludes rooms in an owner-occupied home from the blanket 90-day cap that applies to an entire apartment.
Yes. Article 262 CO requires the landlord’s consent for all or partial subletting.
Generally no. Subletting publicly supported Geneva housing is strictly prohibited and may lead to termination.
Yes. Income from subletting or letting must be declared. Related costs may be deductible depending on the situation.
Currently CHF 4.25 per person per night. Airbnb has collected the tourist tax automatically in Geneva since September 2020.
According to the current PCTN FAQ, generally not. For more than 90 days per year, professional hosting triggers additional requirements.
Yes. Foreign persons hosted for payment for fewer than 90 days must be reported to the Geneva police authorities.
No. Landlord consent, tax, tourist tax, guest reporting, house rules and other requirements can still apply.
UrbanHome · NewsMore news →
Key takeaway
Conclusion: 90 days is the cap for an entire apartment – not the only obligation
Anyone using Airbnb in Geneva in 2026 should first establish whether the entire apartment or only a room is being offered. For entire apartments, the 90-day limit is central; tenants also need landlord consent. Income, tourist tax and guest reporting must be handled correctly, and professional activity may require further permits.
Geneva rental search
Search rental apartments in Geneva on UrbanHome
Compare current rental apartments in Geneva and the surrounding area. If you plan to host on Airbnb, check the lease, cantonal rules and tax obligations before publishing a listing.
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