Guest Taxes / Tourism Development
New Guest and Sport Taxes as of 1 May 2011
Summer CHF 6.50
Winter CHF 4.50
New Annual Rate as of 1 May 2011
CHF 388.00 for 1 to 1 1/2 room apartment
CHF 582.00 for 2 to 2 1/2 room aparment
CHF 776.00 for 3 to 3 1/2 room aparmtent
CHF 970.00 for 4 to 4 1/2 room apartment
CHF 1,164.00 for 5 bedroom and more apartment
The municipal council of Arosa approved the following paragraphs with protocol N° 22 of 11 October 2010:
a) Overnight Rates
The overnight rates have been raised since 1 May 2011 as follows:
| So Far | New | |
| 5- und 4-star hotels | CHF 1.08 | CHF 1.15 |
| all other accommodation | CHF 0.65 | CHF 0.70 |
b) Tourism Development Rates
The tourism development rates have been raised since 1 May 2011 as follows:
| Category I | So Far | New |
| Base tax | CHF 432.00 | CHF 464.40 |
| 1 – 10 Employees (per person) | CHF 97.20 | CHF 104.50 |
| 11 – 15 Employees (flat rate) | CHF 1,069.20 | CHF 1,149.50 |
| 16 – 20 Employees (flat rate) | CHF 1,166.40 | CHF 1,254.00 |
| 21 – 25 Employees (flat rate) | CHF 1,263.60 | CHF 1,358.50 |
| 26 – 30 Employees (flat rate) | CHF 1,360.80 | CHF 1,463.00 |
| 31 – 35 Employees (flat rate) | CHF 1,458.00 | CHF 1,567.50 |
| 36 – 40 Employees (flat rate) | CHF 1,555.20 | CHF 1,672.00 |
| 41 – 45 Employees (flat rate) | CHF 1,652.40 | CHF 1,776.50 |
| 46 – 50 Employees (flat rate) | CHF 1,749.60 | CHF 1,881.00 |
| 51 – 55 Employees (flat rate) | CHF 1,846.80 | CHF 1,985.50 |
| 56 – 60 Employees (flat rate) | CHF 1,944.00 | CHF 2,090.00 |
| 61 – Employees (flat rate) | CHF 2,041.20 | CHF 2,194.50 |
| Category II | So Far | New |
| Base tax | CHF 540.00 | CHF 580.50 |
| 1 – 10 Employees (per person) | CHF 135.00 | CHF 145.00 |
| 11 – 15 Employees (flat rate) | CHF 1,485.00 | CHF 1,595.00 |
| 16 – 20 Employees (flat rate) | CHF 1,620.00 | CHF 1,740.00 |
| 21 – 25 Employees (flat rate) | CHF 1,755.00 | CHF 1,885.00 |
| 26 – 30 Employees (flat rate) | CHF 1,890.00 | CHF 2,030.00 |
| 31 – 35 Employees (flat rate) | CHF 2,025.00 | CHF 2,175.00 |
| 36 – 40 Employees (flat rate) | CHF 2,160.00 | CHF 2,320.00 |
| 41 – 45 Employees (flat rate) | CHF 2,295.00 | CHF 2,465.00 |
| 46 – 50 Employees (flat rate) | CHF 2,430.00 | CHF 2,610.00 |
| 51 – 55 Employees (flat rate) | CHF 2,565.00 | CHF 2,755.00 |
| 56 – 60 Employees (flat rate) | CHF 2,700.00 | CHF 2,900.00 |
| 61 – Employees (flat rate) | CHF 2,835.00 | CHF 3,045.00 |
| Category III | So Far | New |
| Base tax | CHF 648.00 | CHF 696.00 |
| 1 – 10 Beschäftigte (pro Person) | CHF 172.80 | CHF 185.75 |
| 11 – 15 Employees (flat rate) | CHF 1,900.80 | CHF 2,043.25 |
| 16 – 20 Employees (flat rate) | CHF 2,073.60 | CHF 2,229.00 |
| 21 – 25 Employees (flat rate) | CHF 2,246.40 | CHF 2,414.75 |
| 26 – 30 Employees (flat rate) | CHF 2,419.20 | CHF 2,600.50 |
| 31 – 35 Employees (flat rate) | CHF 2,592.00 | CHF 2,786.25 |
| 36 – 40 Employees (flat rate) | CHF 2,764.80 | CHF 2,972.00 |
| 41 – 45 Employees (flat rate) | CHF 2,937.60 | CHF 3,157.75 |
| 46 – 50 Employees (flat rate) | CHF 3,110.40 | CHF 3,343.50 |
| 51 – 55 Employees (flat rate) | CHF 3,283.20 | CHF 3,529.25 |
| 56 – 60 Employees (flat rate) | CHF 3,456.00 | CHF 3,715.00 |
| 61 – Employees (flat rate) | CHF 3,628.80 | CHF 3,900.75 |
| Category IV | So Far | New |
| Banks (flat rate) | CHF 4,860.00 | CHF 5,225.00 |
Category V
There is a base tax per restaurant licence:
| So Far | New | |
| Base tax categroy a) | CHF 108.00 | CHF 116.10 |
| Base tax category b) | CHF 540.00 | CHF 580.50 |
| Charge per table seat and bar seat | CHF 3.25 | CHF 3.50 |

