If you provide accommodation in a Slovak municipality that has introduced it by ordinance, Act No. 582/2004 Coll. on Local Taxes obliges you to collect the local accommodation tax (daň za ubytovanie) from guests and remit it to the municipality. It is often still called “miestny poplatok za ubytovanie” (local accommodation fee), but under the current Act it is a local tax, not a fee (§ 2(1)(d), §§ 37–43); since 1 January 2005 it has replaced the stay fee (poplatok za pobyt) under the repealed Act No. 544/1990 Coll. on Local Fees. Unlike Czechia, there is no national cap on the rate — the amount, exemptions and deadlines are set independently by each of Slovakia’s roughly 2,900 municipalities.

Who collects and who remits

The tax is paid by the guest for each overnight stay. The host acts as the collecting party: you collect the tax from the guest and remit it to the municipality, on the schedule and in the manner set by its generally binding ordinance (VZN). Not collecting it from the guest does not release you from liability toward the municipality.

Why the rate has no national ceiling

Act No. 582/2004 Coll. empowers municipalities to introduce and collect the accommodation tax, but does not limit the rate from above. That is a fundamental difference from the Czech Republic, where the local fees act caps the rate by statute. A Slovak municipality can set its rate at its own discretion in its VZN — which means a host operating in several municipalities has to track rates one by one, with no national reference table to lean on.

Registration and remittance

The notification deadlines are set by the Act itself, the same across Slovakia (§ 41a(1) of Act No. 582/2004 Coll.): you must notify the municipality of your establishment’s accommodation capacity no later than the day you start providing paid temporary accommodation, the end of accommodation within 30 days of the day it ends, and changes in facts decisive for the tax within 30 days of the day they occur. What the notification must contain and which form to use is set by the municipality’s VZN (§ 43). You then report the tax base (the number of overnight stays) and remit the tax on the schedule set by the specific municipality’s VZN (§ 41a(4), § 43), for example monthly or quarterly — there is no uniform national schedule.

Who is exempt

Unlike Czechia, the Slovak Act contains no list of exempt persons. The only nationwide rule is § 38a of Act No. 582/2004 Coll.: a person granted temporary refuge (odídenec) is not a taxpayer at all. Every other exemption — children, ŤZP disability-card holders, seniors, students — is set by each municipality in its own VZN (§ 43).

In practice the differences are large: of the 1,063 municipal ordinances we reviewed, roughly three in four exempt nobody, not even infants. For a town-by-town comparison see who does not pay the accommodation tax.

A special case: Airbnb in Bratislava

In Bratislava, Airbnb in some cases collects the tourist tax at booking time and remits it on the host’s behalf. This does not release you from verifying whether it actually applies to your specific listing — we recommend keeping your own overview of payments regardless, for the event of an audit.

How Best Guest helps

Best Guest lets you configure your municipality’s rate and exemptions once, then automatically computes the accommodation tax for every stay and prepares the report for remittance to the municipality.

Frequently asked questions

Is there a national cap on the rate, like in Czechia?

No. Act No. 582/2004 Coll. empowers municipalities to levy the accommodation tax but sets no upper limit on the rate — unlike Czechia, where the local fees act caps it by statute. Each of Slovakia's roughly 2,900 municipalities sets its own rate in a local ordinance (VZN), with no ceiling from above.

Who pays the tax — the guest or the host?

The guest pays it for each overnight stay. The host is the collecting party under the law — you collect it from the guest and remit it to the municipality on the schedule set by its VZN. Failing to collect it from the guest does not release you from liability toward the municipality.

How do I find the exact rate for my municipality?

The rate, exemptions, and remittance deadlines are in the VZN of the specific municipality, usually published on its website. There is no single national register — each municipality that levies the tax has its own ordinance that you need to look up individually.

Who is exempt?

Almost nobody by law. The only nationwide rule is § 38a of Act No. 582/2004 Coll.: a person granted temporary refuge (odídenec) is not a taxpayer at all. Every other exemption — children, ŤZP disability-card holders, seniors, students — is set by each municipality's VZN. Of the 1,063 ordinances we reviewed, roughly three in four exempt nobody, so always check the current wording for your locality.

What if I operate in several municipalities?

You must track the rate, exemptions, filing cadence and remittance method for each municipality separately — it is not one national obligation but a set of independent local ones, one per municipality you operate in.

Does the same apply to Airbnb in Bratislava?

In Bratislava, note one difference: Airbnb in some cases collects the tourist tax at booking time and remits it on the host's behalf. That does not release you from verifying whether this actually covers your specific listing and municipality — keep your own payment records for the event of an audit.

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.