Liptovský Mikuláš — the gateway to Jasná, Tatralandia and the Liptov region, with more than 400,000 overnight stays a year — collects an accommodation tax of €1.50 per person per overnight stay. Here is everything a host in the town needs: registration within 30 days, quarterly reports, and one extra local specialty you will not find elsewhere.

The rate: €1.50 per person per night

The rate is set by the town’s Ordinance (VZN) No. 9/2019 on local taxes as amended: since 2024 it is €1.50 per person per overnight stay (previously €1.00), and it remained unchanged in 2025. Ordinances typically change as of 1 January — verify the current text on mikulas.sk before the new season. Slovakia has no nationwide rate cap, so the only binding source is always the ordinance — more in the accommodation tax overview.

Registration: within 30 days of starting

You fulfil the notification duty within 30 days of starting to provide accommodation by filing the form Notification for the local accommodation tax (available on the town’s website) at the town office. You register once; when ending or suspending the operation, you file a separate notice.

Reporting and remittance: quarterly

The tax is collected quarterly based on a report of the number of overnight stays. In practice, that means keeping continuous records of overnight stays by persons and nights — including records of exempt guests, because you must be able to document the entitlement to an exemption during an inspection.

Exemptions

  • persons younger than 10 years (the town’s own rule),
  • statutory exemptions under Act No. 582/2004 Coll. — for example holders of a ZŤP or ZŤP-S (severe disability) card.

Local specialty: a guest report for the waste fee too

Liptovský Mikuláš ties one more agenda to the number of accommodated guests: the host also files a Notification for the municipal waste fee, on the basis of which the town assesses the waste fee for the accommodation operation. These are two separate filings — do not forget the second one; your overnight-stay records will serve for both.

Watch the cadastral areas: Jasná is not Mikuláš

The accommodation tax is paid to the municipality in whose territory the establishment is located. The Jasná ski resort largely lies in the cadastre of the village of Demänovská Dolina, with its own ordinance and rate — an apartment directly in the resort therefore generally does not fall under the Mikuláš ordinance, even if the listing gives it a “Mikuláš” address. Apartments in the town centre, near Tatralandia and in the town’s districts belong to the town. What decides is the property’s cadastral area, not the marketing location.

How Best Guest handles this

Best Guest calculates the accommodation tax automatically according to your municipality’s rate and exemptions, keeps records of overnight stays by persons (including exempt ones) and prepares the documents for the quarterly report — the same records will also serve for the town’s waste-fee notification.

Frequently asked questions

What is the accommodation tax rate in Liptovský Mikuláš?

€1.50 per person per overnight stay — the rate has applied since 2024 (previously €1.00) and under the town's Ordinance (VZN) No. 9/2019 on local taxes as amended it remained unchanged in 2025. Ordinances typically change as of 1 January; verify the current text on mikulas.sk before the season.

By when do I have to register as a host?

You must fulfil the notification duty within 30 days of starting to provide accommodation — by filing the form Notification for the local accommodation tax (Hlásenie k miestnej dani za ubytovanie) at the town office.

How often is the tax reported and remitted?

Quarterly — based on the filed report of the number of overnight stays, the town collects the tax by quarters. The deadlines and requirements are set by the ordinance; you file a report even for a quarter in which your operation was suspended (there is a separate suspension notice for that).

Who is exempt from the tax?

Under the town's rules, persons younger than 10 years are exempt; in addition, the statutory exemptions under Act No. 582/2004 Coll. apply (for example holders of a ZŤP or ZŤP-S severe disability card). You must be able to document the entitlement to an exemption with your records during an inspection.

Is there any other local guest-related obligation in Liptovský Mikuláš?

Yes — a local specialty: alongside the accommodation tax, the host also files a Notification for the municipal waste fee stating the number of accommodated guests, on the basis of which the town assesses the waste fee. They are two separate filings at the same office.

Does this also apply to apartments in Jasná or near Tatralandia?

Watch the cadastral areas: the tax is paid to the municipality in whose territory the accommodation establishment is located. Part of the Jasná resort lies in the cadastre of the village of Demänovská Dolina, which has its own ordinance and rate — an apartment near Tatralandia or in the centre of Mikuláš belongs to the town of Liptovský Mikuláš, an apartment directly in Jasná probably does not. Verify your property's cadastral area.

Sources

Verified against

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.