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: notification by the first day of operation, quarterly reports, exemptions, 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. 3/2025/VZN on local taxes, which replaced the earlier ordinances from 1 January 2026: €1.50 per person per overnight stay (§ 30), unchanged since 2024 (previously €1.00). 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: by the first day of operation

You notify the town of the establishment’s capacity no later than the day you start providing accommodation, on the prescribed form (available on the town’s website or at the office); the town then assigns you a variable symbol (§ 32(1) of the ordinance). § 41a(1) of Act No. 582/2004 Coll. sets the same deadline, and the previous Ordinance No. 4/2024/VZN already contained it. The end of the operation and changes decisive for the tax must be notified within 30 days (§ 32(5) of the ordinance).

Reporting and remittance: quarterly

The tax is collected quarterly: you file the report on the number of guests by 10 January, 10 April, 10 July and 10 October and remit the tax without an assessment by 25 January, 25 April, 25 July and 25 October (§ 32(2)–(3) of the ordinance). The remittance date is new in Ordinance No. 3/2025/VZN — the previous Ordinance No. 4/2024/VZN, in force in 2025, set 15 January, 15 April, 15 July and 15 October. 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

Act No. 582/2004 Coll. exempts nobody from the tax — exemptions are set by the town. Under § 34 of Ordinance No. 3/2025/VZN the following are exempt:

  • blind persons, holders of a ŤZP disability card (with or without the need for a companion) and fully helpless persons,
  • persons up to 10 years of age,
  • students staying in student halls and youth homes,
  • guests of facilities providing social, health, school and charitable services.

A person granted temporary refuge (odídenec) is not a taxpayer at all. You mark the exemption reason in your guest records.

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. The difference is not just the rate (€2.00 under Ordinance No. 04/2025): Demänovská Dolina exempts only holders of a ŤZP card and their companions — children pay there. 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 it stayed the same in the new Ordinance (VZN) No. 3/2025/VZN on local taxes, in force from 1 January 2026 (§ 30). 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?

No later than the day you start providing accommodation — you notify the town of the establishment's capacity on the prescribed form and the town assigns you a variable symbol (§ 32(1) of Ordinance No. 3/2025/VZN). This is not new in 2026: § 41a(1) of Act No. 582/2004 Coll. sets the same deadline, and the previous Ordinance No. 4/2024/VZN had it too. What changed in 2026 is only the remittance date — the 25th instead of the 15th of the month after each quarter.

How often is the tax reported and remitted?

Quarterly. You file the report on the number of guests by 10 January, 10 April, 10 July and 10 October, and remit the tax without an assessment by 25 January, 25 April, 25 July and 25 October (§ 32(2)–(3) of Ordinance No. 3/2025/VZN).

Who is exempt from the tax?

Under § 34 of Ordinance No. 3/2025/VZN: blind persons, holders of a ŤZP disability card (with or without the need for a companion) and fully helpless persons, persons up to 10 years of age, students staying in student halls and youth homes, and guests of social, health, school and charitable facilities. Act No. 582/2004 Coll. itself exempts nobody. You mark the exemption reason in your guest records.

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.