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| PLZ | Ortschaft | Betriebe |
| 7247 | Saas im Prättigau | 5 |
| 7152 | Sagogn | 2 |
| 7462 | Salouf | 2 |
| 7503 | Samedan | 17 |
| 7562 | Samnaun-Compatsch | 7 |
| 7563 | Samnaun Dorf | 25 |
| 7423 | Sarn | 3 |
| 7460 | Savognin | 14 |
| 7202 | Says | 1 |
| 7525 | S-chanf | 3 |
| 7220 | Schiers | 7 |
| 7151 | Schluein | 2 |
| 7130 | Schnaus | 1 |
| 7228 | Schuders | 3 |
| 7550 | Scuol | 31 |
| 7188 | Sedrun | 11 |
| 7214 | Seewis-Schmitten → Grüsch | |
| 7554 | Sent | 11 |
| 7249 | Serneus | 3 |
| 7127 | Sevgein | 1 |
| 7515 | Sils / Segl Baselgia | 4 |
| 7514 | Sils / Segl Maria | 13 |
| 7411 | Sils im Domleschg | 2 |
| 7513 | Silvaplana | 18 |
| 7435 | Splügen | 9 |
| 7246 | St. Antönien | 7 |
| 7500 | St. Moritz | 65 |
| 7028 | St. Peter | 4 |
| 7536 | Sta. Maria Val Müstair | 9 |
| 7459 | Stierva | 1 |
| 7421 | Summaprada | 3 |
| 7175 | Sumvitg | 3 |
| 7456 | Sur | 1 |
| 7472 | Surava | 1 |
| 7115 | Surcasti | 1 |
| 7138 | Surcuolm | 7 |
| 7173 | Surrein | 3 |
| 7542 | Susch | 3 |
