If you operate accommodation in the town of Vysoké Tatry, you collect accommodation tax from your guests at €3.50 per person per overnight stay — uniformly across the whole town, under Ordinance (VZN) No. 5 of 14 December 2023 (effective from 1 March 2024). You must notify the start of operations no later than the day they begin, and the tax is remitted monthly by the 15th day of the following month. Guests over 18 entered in the guest book are also covered by the town’s mountain rescue insurance, and guests of hosts who have joined the Tatry Card scheme get the discount card free.

What is the rate and who sets it?

The legal framework is Act No. 582/2004 Coll. on Local Taxes, which leaves the rate entirely to the municipality. The town of Vysoké Tatry — which administers the whole territory from Podbanské to Tatranská Kotlina, including Starý Smokovec, Tatranská Lomnica and the part of Štrbské Pleso belonging to the town — set it in Ordinance No. 5/2023 at €3.50 per person per overnight stay — in our verified overview, only Bratislava’s Old Town and Košice charge the same. The town does not use different rates for its parts or seasons. The accommodation tax is a significant revenue for the town — according to STVR it collects roughly €2.8 million a year.

The taxpayer is the guest, the payer is the host: you collect the tax during the stay and remit it to the town.

When and how to register?

Watch the deadline: you notify the tax administrator of the start of operating an accommodation establishment no later than the day operations begin (Art. 3(2)(a) of the ordinance). This is not a Tatra peculiarity: § 41a(1) of Act No. 582/2004 Coll. sets the same deadline for every host in Slovakia. So complete the registration before welcoming your first guest. Forms and contacts are on the town’s website (vysoketatry.sk).

How often is the tax remitted?

Monthly. You notify the tax administrator of the tax base (the number of overnight stays) for the past calendar month and remit the collected tax by the 15th day of the following month. The monthly statement is due even for a month with no guests (Art. 3(2)(d) of the ordinance).

Who is exempt, and who pays half?

The only carve-out in the law itself is § 38a of Act No. 582/2004 Coll.: a person granted temporary protection (odídenec) is not a taxpayer. Every other exemption comes from the municipal ordinance (§ 43). Art. 6 of Ordinance No. 5/2023 exempts from the tax:

  • persons under 18,
  • holders of a ŤZP (severe disability) card,
  • holders of a ŤZP/S card (severe disability with a companion), including the companion,
  • persons in material need.

A Tatra particularity is the 50% rate reduction for guests on spa treatment approved by a health insurer on a type A voucher and for participants in reconditioning stays — over longer treatment stays, a noticeable difference. Have guests prove the reason for the exemption or reduction and record it with the stay.

Paying the tax pays off for guests: the Tatry Card

Two separate benefits are often mixed up. The town insures mountain rescue (HZS) costs up to €20,000 for guests over 18 who are entered in the guest book of an accommodation establishment in the town. The Tatry Card is a digital discount card of the Vysoké Tatry Tourism Association (ZCR) with more than 30 discounts at partners in the region and up to 50% off the Tatra electric railways; a guest gets it free when staying with a host who has joined the Tatry Card scheme (joining is free for hosts in the town, via tatry@tatry.sk). The ZCR runs it on its own free digital guest book, and according to the town and the ZCR (STVR, August 2026) guests can check whether their host registered them.

For the host, this is a double argument: registering and honestly remitting the tax is no longer just an obligation under threat of a fine, but a competitive advantage — your guests get benefits that guests of undeclared apartments will not.

Does Airbnb collect the tax for me?

No. The only agreement on automatic tax collection at booking with a Slovak city so far is Airbnb’s in Bratislava (details in the Bratislava guide). In the Tatras you collect and remit the tax yourself, regardless of the booking channel.

How Best Guest handles this

Best Guest calculates the accommodation tax from your municipality’s rate and exemptions, keeps per-person records of overnight stays including exempt guests and the reason for the exemption, and prepares an overview for the monthly statement to the town — you file the statement and pay the tax yourself. The digital guest register is the record you show at an inspection. Best Guest is not connected to the ZCR’s digital guest book: to get the Tatry Card for your guests, join the scheme directly through the ZCR.

Frequently asked questions

What is the current accommodation tax rate in the High Tatras?

The tax rate is €3.50 per person per overnight stay across the whole territory of the town of Vysoké Tatry. It is set by the town's Ordinance (VZN) No. 5 of 14 December 2023, effective from 1 March 2024 — making it one of the highest rates in Slovakia, on a par with Bratislava's Old Town and Košice.

When do I have to register as a host in the Tatras?

You notify the tax administrator of the start of operating an accommodation establishment no later than the day operations begin. This is not a Tatra peculiarity: § 41a(1) of Act No. 582/2004 Coll. sets the same deadline for every host in Slovakia. So complete the registration before welcoming your first guest.

How often and by when is the tax remitted?

Monthly. You notify the tax base for the past month and remit the collected tax by the 15th day of the following calendar month.

Who is exempt from the tax and who gets a discount?

The only carve-out in the law itself: under § 38a of Act No. 582/2004 Coll., a person granted temporary protection (odídenec) is not a taxpayer. Every other exemption comes from the municipal ordinance (§ 43). Art. 6 of VZN No. 5/2023 exempts persons under 18, holders of a ŤZP (severe disability) card, holders of a ŤZP/S card (severe disability with a companion) including the companion, and persons in material need. A half rate (a 50% reduction) applies to spa treatment approved by a health insurer on a type A voucher and to reconditioning stays. The exact conditions of proof are set by the ordinance.

What is the Tatry Card and how does it relate to the accommodation tax?

The Tatry Card is a digital discount card of the Vysoké Tatry Tourism Association: more than 30 discounts at partners in the region and up to 50% off the Tatra electric railways. A guest gets it free when staying with a host who has joined the Tatry Card scheme; joining is free for hosts in the town. Separately, the town insures mountain rescue (HZS) costs for guests over 18 who are entered in the guest book of an accommodation establishment in the town.

Does Airbnb collect the tax automatically in the Tatras?

No. The only agreement on automatic tax collection at booking with a Slovak city so far is Airbnb's in Bratislava. In the High Tatras the host collects the tax and remits it to the town, regardless of which platform the reservation came through.

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.