How much is the accommodation tax in each Slovak destination? A uniform nationwide rate does not exist — each of the ~2,900 municipalities sets its own in its own ordinance (VZN), with no statutory cap. Here is an overview of verified rates in 12 destinations, with links to detailed guides for select cities and directly to the ordinance for the rest. We verified all rates against the cities’ official sources as of this article’s last verification date; ordinances change typically as of 1 January.
Verified rates in top destinations
| Destination | Rate / person / night | Legal basis | Detailed guide |
|---|---|---|---|
| Bratislava — Old Town | €3.50 | VZN No. 4/2023 (amendment 1/2024) | Bratislava |
| Bratislava — other boroughs | €3.00 | VZN No. 4/2023 (amendment 1/2024) | Bratislava |
| Košice | €3.50 | VZN No. 229 (from 1 Jan 2025) | Košice |
| High Tatras | €3.50 | VZN No. 5/2023 | High Tatras |
| Poprad | €2.50 | VZN No. 17/2023, § 12 | Poprad |
| Liptovský Mikuláš | €1.50 | VZN No. 3/2025/VZN, § 30 (from 1 January 2026) | Liptovský Mikuláš |
More verified rates
These towns and villages don’t yet have their own detailed guide, but we verified the rate directly against their ordinance — the link goes straight to the source document.
| Destination | Rate / person / night | Legal basis | Source |
|---|---|---|---|
| Štrba — Štrbské Pleso | €3.00 | VZN No. 5/2022 + amendment No. 1/2024, § 16 | Ordinance |
| Trenčín | €2.50 | VZN No. 21/2025 (amending No. 14/2013), Art. 27 | Ordinance |
| Žilina | €2.50 | VZN No. 17/2024, § 2 | Ordinance |
| Bardejov | €2.50 (reduced rate €1.50 for ŤZP/disability and medical stays) | VZN No. 195/2024, Art. 15–16 | Ordinance |
| Nitra | €2.00 | VZN No. 10/2014 (as amended), § 13 | Ordinance |
| Piešťany | €2.00 | VZN No. 17/2022, § 3(3) | VZN |
| Demänovská Dolina | €2.00 | VZN No. 04/2025, § 16(6) | Ordinance |
| Štrba — Tatranská Štrba | €2.00 | VZN No. 5/2022 + amendment No. 1/2024, § 16 | Ordinance |
| Štrba — village of Štrba | €1.00 | VZN No. 5/2022 + amendment No. 1/2024, § 16 | Ordinance |
We are gradually adding rates for more municipalities — always only after verification against the official ordinance, never second-hand.
Why the rates differ so much
Act No. 582/2004 Coll. creates only the framework: a municipality may introduce the tax and itself sets the rate, the exemptions and the deadlines. Unlike Czechia (where a nationwide cap of CZK 50/night applies), the Slovak act sets no upper limit — the rate is a purely local political decision. The result: ski and spa municipalities with small budgets and heavy visitor traffic tend to have higher rates than the big cities.
Watch the cadastres: tourist area ≠ municipality
The most common host mistake: the rate is set by the municipality in whose cadastre the property lies, not by the tourist label in the listing.
- An apartment “in Jasná” typically belongs to the village of Demänovská Dolina (€2.00), not to Liptovský Mikuláš (€1.50).
- Part of Štrbské Pleso belongs to the village of Štrba, where the rate itself varies within the village (Štrbské Pleso €3.00, Tatranská Štrba €2.00, Štrba itself €1.00) — not to the town of Vysoké Tatry (€3.50).
- An “apartment in the Tatras” near Poprad pays the Poprad rate, not the Tatra one.
With several operations in different municipalities, you track each ordinance separately — including different reporting frequencies and different exemptions.
The common core: how the tax works everywhere
The mechanism is the same in all municipalities and we cover it in the main guide: the guest pays the tax for each overnight stay, the host collects and remits it to the municipality, registers at the municipal office before the first guest, and keeps records of overnight stays including exempt guests. The act itself carves out only one group: under § 38a of Act No. 582/2004 Coll., a person granted temporary refuge (odídenec) is not a taxpayer. Every other exemption, including for holders of a ŤZP or ŤZP/S (severe disability) card, applies only where the municipality grants it in its ordinance (§ 43). See who doesn’t pay accommodation tax.
How Best Guest handles this
Best Guest holds the rates, exemptions and reporting frequencies of individual municipalities as configurable rules: the accommodation tax is calculated for every stay by itself according to your municipality’s ordinance — including exemptions — and the overview for remittance to the municipality is one click away. With operations in several municipalities, each property has its own rules.
Related pages
Frequently asked questions
Is there a uniform nationwide accommodation tax rate?
No. Act No. 582/2004 Coll. gives each of the roughly 2,900 municipalities the power to set its rate independently in a generally binding ordinance (VZN) — and unlike Czechia, with no nationwide cap. Rates in our overview therefore range from €1.00 to €3.50 per person per night, and the only binding source is always the specific municipality's ordinance.
Which destination has the highest rate?
Of the 12 destinations in our verified overview, Bratislava (Old Town), Košice and the High Tatras are at €3.50 per person per night, just ahead of Štrbské Pleso (€3.00). A second tier around €2.50 includes Trenčín, Žilina and Bardejov. Rates change typically as of 1 January, though — verify the current ordinance before the season.
Why does a neighbor's listing show a different rate when we are in the same area?
The property's cadastral area decides, not the tourist area. An apartment in Jasná typically belongs to the village of Demänovská Dolina (not Liptovský Mikuláš), part of Štrbské Pleso to the village of Štrba (not the town of Vysoké Tatry), and Bratislava's boroughs outside the Old Town have a different rate than the centre.
Do rates change often?
Yes, typically as of 1 January — in recent years several cities raised their rates (Liptovský Mikuláš from €1.00 to €1.50, Poprad to €2.50, Košice to €3.50). We state the verification date for each city; always check the current ordinance before a new season.
Are the rates different from 2024?
In several places, yes — and significantly higher. Since 2024, Trenčín raised its rate (€2.00 to €2.50, as of 1 Jan 2026), as did Bardejov (€2.00 to €2.50, 1 Jan 2025), Žilina (€2.00 to €2.50, 1 Jan 2025), and Demänovská Dolina (€1.50 to €2.00, 1 Jan 2026), while Štrba effectively doubled all three of its rates (Štrbské Pleso €1.50 to €3.00). Older overviews found online may therefore be out of date — always verify the current ordinance, not the publication date of the article you're reading it in.
Sources
- Act No. 582/2004 Coll. on Local Taxes, § 38a and § 43 (version in force from 1 September 2026) — Slov-Lex
- Capital City of Bratislava — Ordinance on accommodation tax
- City of Košice — Ordinance No. 229
- Town of Vysoké Tatry — Ordinance (VZN) No. 5/2023 on the local accommodation tax
- Town of Poprad — Accommodation tax
- Town of Liptovský Mikuláš — Ordinance (VZN) No. 3/2025/VZN on local taxes (from 1 January 2026)
- Town of Žilina — Ordinance (VZN) No. 17/2024 on the local accommodation tax
- City of Nitra — Ordinance (VZN) No. 10/2014 on local taxes (as amended)
- City of Trenčín — Ordinance (VZN) No. 21/2025 (amending VZN No. 14/2013)
- Town of Piešťany — Ordinance (VZN) No. 17/2022 on local taxes, § 3
- Town of Bardejov — Ordinance (VZN) No. 195/2024 on local taxes
- Village of Demänovská Dolina — Ordinance (VZN) No. 04/2025 on local taxes
- Village of Štrba — Ordinance (VZN) No. 5/2022 and amendment No. 1/2024
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.