Accommodation Tax in Bratislava: Rates, Registration, Deadlines

What is the rate and who sets it?

The legal basis of the tax is Act No. 582/2004 Coll. on Local Taxes, which — unlike in Czechia — sets no nationwide cap on the rate. Each municipality sets the specific amount in its own generally binding ordinance (VZN). In Bratislava that is VZN No. 4/2023, which replaced the older VZN No. 8/2016 on 1 July 2023 and raised the previous uniform rate of €1.70:

• Old Town (Staré Mesto): €3.50 per person per overnight stay,
• other boroughs: €3.00 per person per overnight stay.

The taxpayer is the guest (the person staying temporarily for consideration); the payer is the operator of the establishment — you collect the tax from the guest and remit it to the city. The tax base is the number of overnight stays, at most 60 overnight stays with one payer in one calendar year.

Rates and conditions change through amendments — before relying on a specific number, always verify the current consolidated text of the ordinance directly on bratislava.sk.

How to register as a tax payer

You fulfil the notification duty within 30 days of starting the activity with the tax administrator, which is the capital city (the magistrate’s office) — not the individual boroughs, even though the rate differs by borough. You attach an extract from the commercial or trade register to the notification. Without registration, the city cannot match your payments, so complete it before the first settlement, not after.

How often is the tax declared and remitted?

Monthly. You file the tax settlement for the past calendar month and remit the tax no later than the 15th day of the following month, by bank transfer or in cash at the tax administrator. Bratislava is thereby among the municipalities with the shortest cycle — in smaller municipalities a quarterly remittance is also common, always according to the local VZN.

Who is exempt from the tax?

Act No. 582/2004 Coll. exempts, for example, holders of a ZŤP or ZŤP-S (severe disability) card. Bratislava further widened the range of exemptions in its ordinance by amendment — VZN No. 1/2024, effective from 1 April 2024. We therefore recommend not taking the full and current list of exemptions from secondary summaries but directly from the consolidated text of the ordinance on bratislava.sk; for exempt guests, it is also wise to be able to prove the reason for exemption during an inspection.

Bratislava’s specialty: Airbnb collects the tax at booking

In 2021 Bratislava concluded an agreement with Airbnb — the first of its kind in the V4 countries — under which Airbnb collects the accommodation tax directly at booking and remits it to the city on the host’s behalf.

Two things to watch, though:

1. Verify whether the agreement covers your specific listing. Automatic collection may not cover every type of listing — the responsibility toward the city stays with you, so it pays to keep your own record of payments in case of an inspection.
2. The agreement applies only to Airbnb. Reservations from Booking.com, other channels and direct bookings are collected and remitted by you in the standard way, in the monthly settlement.

How Best Guest handles this

Best Guest lets you set the borough-specific rate and exemptions once, and then automatically calculates the accommodation tax for every stay, watches the 60-night cap and prepares the documents for the monthly settlement to the city — including an overview of which reservations were already covered by Airbnb’s collection and which you remit yourself.

Related pages

• Accommodation tax in Slovakia — the nationwide overview
• Act No. 582/2004 Coll. on Local Taxes
• Host obligations in Slovakia
• Fines for non-compliance