If you operate accommodation in Žilina, you collect accommodation tax from your guests at €2.50 per person per overnight stay — under Ordinance (VZN) No. 17/2024 on the local accommodation tax, effective from 1 January 2025. You report the tax base quarterly, always by the 10th day after the end of the quarter, and the tax is due by the 15th day after the end of the same quarter.

What is the rate and who sets it?

The legal framework is Act No. 582/2004 Coll. on Local Taxes — the specific rate is set by each city in its own VZN. In Žilina that is VZN No. 17/2024, approved by City Council resolution No. 261/2024 on 10 December 2024 and effective from 1 January 2025; it replaced the older VZN No. 13/2022. Under § 2 the rate is €2.50 per person per overnight stay, uniformly across the whole city.

The taxpayer is the guest, the payer is the operator of the accommodation establishment.

How do I register as a tax payer?

Under § 3 of the VZN, the payer must notify the city (as the tax administrator) of the start of providing paid temporary accommodation, no later than the day they begin — using the form Notification of the Start/End of Providing Paid Temporary Accommodation (Annex No. 1 to the VZN). The notification contains the payer’s identification (business ID/tax ID or birth number), address and details of the accommodation establishment including its category and capacity. The city then notifies the payer in writing of the data needed to pay the tax, including the variable symbol.

The end of providing accommodation and any changes to relevant facts are reported within 30 days.

How often is the tax reported and remitted?

Quarterly — unlike, for example, Košice, where reporting is monthly. Under § 3(3) the payer submits a Return on the Number of Overnight Stays (Annex No. 2 to the VZN) by the 10th day after the end of the calendar quarter, for the preceding quarter and separately for each accommodation establishment. Under § 4 the tax is due by the 15th day after the end of the same quarter — by transfer to the tax administrator’s account or in cash at the city cash desk.

The return distinguishes the total number of accommodated persons and overnight stays, those not counted into the tax base (the 60-night cap), and those that were exempt — three separate categories that your records must be able to tell apart.

Who is exempt from the tax?

Under § 5 of VZN No. 17/2024, the following are exempt from the tax:

  • a person who is a student up to 26 continuously preparing for a profession through full-time study and temporarily accommodated for that purpose in student dormitories and school facilities in Žilina,
  • a blind person, a bedridden person and a holder of a ŤZP (severe disability) card (including a card marked “with a companion”),
  • a person who is registered for temporary residence in the establishment where they are paying for accommodation,
  • a person accommodated in an establishment that has the character of social services and whose operator is exclusively a non-profit organisation.

For the second category, the Žilina VZN does not add an explicit exemption for the companion of a ŤZP person — unlike Pucov, where § 42(a) exempts the companion explicitly with the wording “…and their companion”. In Žilina only the card holder themselves is exempt.

Is this different from Bratislava?

Yes, and positively: VZN No. 17/2024 contains no clause that would cancel an exemption for a booking through a digital platform (Airbnb, Booking.com) — unlike Bratislava or Dunajská Lužná, where an exemption does not apply at all to platform bookings. In Žilina the exemption applies equally regardless of how the guest booked. More on this trap in the city-by-city overview of exemptions.

Does Airbnb collect the tax for me?

No — so far only Airbnb in Bratislava has an agreement with a Slovak city on automatic tax collection at booking. In Žilina you collect and remit the tax yourself. Unlike Košice or Martin, VZN No. 17/2024 does not even mention the institute of a tax payer’s representative (that is, the possibility that a platform would formally collect the tax in your place).

How Best Guest handles it

Best Guest lets you set Žilina’s rate and the range of exempt guests once, and then automatically calculates the accommodation tax for every stay, keeps track of the 60-night cap and the quarterly reporting rhythm — including deadlines that differ from cities that report monthly, such as Košice or Bratislava.

Frequently asked questions

What is the current accommodation tax rate in Žilina?

€2.50 per person per overnight stay, uniformly across the whole city. It is set by § 2 of City of Žilina Ordinance (VZN) No. 17/2024, effective from 1 January 2025, which replaced the older VZN No. 13/2022.

Who is exempt from the accommodation tax in Žilina?

Under § 5 of VZN No. 17/2024, the exempt persons are full-time students up to 26 accommodated in Žilina student dormitories and school facilities, blind and bedridden persons and holders of a ŤZP (severe disability) card, persons registered for temporary residence directly in the establishment where they are accommodated, and persons accommodated in a social-service facility operated exclusively by a non-profit organisation.

How often is the tax reported and remitted in Žilina?

Quarterly — not monthly as in Košice. The payer submits a Return on the Number of Overnight Stays (Hlásenie o počte prenocovaní) by the 10th day after the end of the calendar quarter, and the tax is due by the 15th day after the end of the same quarter.

How do I register as a tax payer in Žilina?

By using the form Notification of the Start of Providing Paid Temporary Accommodation (Annex No. 1 to the VZN), which the payer delivers to the city no later than the day they begin providing accommodation. The city then notifies in writing the data needed to pay the tax, including the variable symbol.

Does Žilina have a clause that cancels the exemption for a booking via Airbnb or Booking.com?

No. Unlike Bratislava or Dunajská Lužná, VZN No. 17/2024 contains no such exception for platform bookings — the exemption applies equally regardless of how the guest booked.

Sources

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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.