Taxes
Municipal tax for both individuals and legal entities is levied on the same basis and with the same deductions as the corresponding cantonal tax.
In Jongny, this tax is currently set at 69.5 points of the basic cantonal tax.
The District Tax Office of Riviera–Pays-d’Enhaut is solely responsible for matters relating to tax assessment, billing, and tax relief, as well as for source taxes, inheritance taxes, property transfer taxes, and real estate capital gains taxes.
Individuals
District Tax Office of Vevey
Cour-au-Chantre
Rue du Simplon 22
1800 Vevey
+41 21 557 10 10
Legal entities
Tax Office for Legal Entities
Rte de Chavannes 37
1014 Lausanne
+41 21 316 25 25
Tourist Tax
In accordance with the inter-municipal regulation and agreement on the tourist tax and the secondary residence tax for Riviera–Villeneuve, adopted on 30 November 2022, the Intercommunal Tourist Tax Commission (CITS), based in Montreux, collects on behalf of the partner municipalities:
A tourist tax on overnight stays of guests visiting or staying within the territory of the partner municipalities
A tax on secondary residences from owners of secondary residences within the territory of the partner municipalities
A guest is any person passing through or staying in the territory of a partner municipality.
The host is the person responsible for collecting the tourist tax from the guests. This may be the owner, tenant, administrator, director, manager of an establishment or campsite, or any service provider or intermediary (online platform, social network, etc.) benefiting from the rental, even if the guest is accommodated outside the main establishment.
Accommodation is considered a secondary residence if it meets the definition set out in Art. 2 para. 4 of the Federal Act on Second Homes of 20 March 2015 (SHA).
« Rooms » are defined as those usable for living within the accommodation, excluding closed kitchens, bathrooms, toilets, dressing rooms, entrance halls, corridors, storage rooms, etc. The rooms taken into account must correspond to those declared in the Federal Register of Buildings and Dwellings (RBD).
Documents