What is the local accommodation fee?
The local accommodation fee is a local tax that Slovak municipalities may collect for overnight stays under Act No. 582/2004 Coll. on local taxes. In everyday speech it also goes by the names accommodation tax, tourist tax, or city tax — it is always the same charge. It is paid by the guest for each night spent; the accommodation provider is merely the payer in the sense of the law: they collect the fee from the guest and then remit it to the municipality.
Why there is no nationwide cap
Unlike Czechia, where the Act on Local Fees sets the upper limit of the rate directly, the Slovak Act No. 582/2004 Coll. gives municipalities the power to collect the fee but does not cap the rate from above. The exact rate, exemptions, and remittance deadlines are set by each of the roughly 2,900 Slovak municipalities itself in its generally binding ordinance (VZN) — there is no uniform nationwide table.
How to find it and remit it correctly
Because the rate and the exemption rules differ from municipality to municipality, an accommodation provider operating in several locations has to track each of them separately. Manual calculation across a larger number of reservations is therefore easy to get wrong — automating the calculation according to the actual length of stay and the applicable exemptions removes this source of error.
Related content
A detailed breakdown of rates, exemptions, and deadlines can be found in the guide to the local accommodation fee. Best Guest lets you set the rate and exemptions for a specific municipality once and then calculates it automatically for every stay as the Accommodation tax feature.
Informational only
This page is provided for general information and is not legal or tax advice. Rates, deadlines and exemptions are set by law and municipal ordinances and can change — always verify current requirements with your municipality or a qualified advisor.