The Act on Local Taxes (582/2004 Coll.) empowers municipalities to collect the local accommodation tax (daň za ubytovanie) — a tax paid by the guest per overnight stay. The specific rate, exemptions and due dates are set independently by each municipality in its generally binding ordinance (VZN).
Who collects and remits
The host collects the tax from the guest and remits it to the municipality, usually at a regular interval (monthly or quarterly) per the specific municipality’s VZN.
The rate has no national cap
Unlike the Czech local fees act, which caps the rate by statute, the Slovak Act No. 582/2004 Coll. sets no upper limit on the rate. Each municipality determines the amount, due dates and reporting method independently, so a host with operations in several municipalities must track the rules for each locality separately.
Exemptions are set by each municipality
The Act itself contains no list of exempt persons — it does not exempt children, seniors or holders of a ŤZP (severe disability) card. Under § 43, each municipality sets any exemptions or reductions in its own VZN; if the VZN lists none, every guest pays. The only rule in the Act itself is § 38a (in force since 30 March 2022): a person granted temporary refuge (odídenec) is not a taxpayer, so you record their stay but leave their nights out of the tax base. Always verify the current wording of the ordinance for the specific municipality — see who does not pay the accommodation tax.
Registration and records
Closely tied to computing and remitting the tax is keeping records sufficient to prove exemption entitlements or the correct rate during a municipal inspection.
How Best Guest helps
Best Guest computes the accommodation tax automatically per the configured rate and exemptions of the specific municipality and prepares the remittance report. See the Accommodation tax feature page and the accommodation tax guide.
Official sources
Always verify against the current official text of the law.
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.