The accommodation tax (daň za ubytovanie) is collected by the operator from guests and paid to the municipality (obec). The law sets the tax base, but each municipality sets its own rate, reporting period and exemptions in its local bylaw (VZN).
The accommodation operator. They collect the tax from guests, report it and pay it to the municipality.
The number of overnight stays. At most 60 overnight stays per guest per year with one operator.
The rate, reporting period and requirements, and exemptions are set by the municipality in its local bylaw, VZN (§ 43).
Rates and deadlines
Each municipality sets its own rate, reporting period, deadlines and exemptions in its local bylaw (VZN). These three are only examples; the rate is per person per night. Checked against the municipalities’ bylaws on 10 October 2026.
VZN 2/2025, § 14–17
€1.50/ person / night
VZN 4/2025, § 16–20
€2.00/ person / night
VZN 1/2025, § 13–16
€1.00/ person / night
Other municipalities
We set the rate, monthly or quarterly reporting and exemptions according to your municipality’s local bylaw (VZN). The system then works out the report for the municipality by itself.
How to report
Municipal forms ask for essentially the same figures: guests accommodated, total overnight stays, exempt guests and stays, taxable overnight stays and the resulting tax.
The rate, reporting period, deadlines and exemptions are in your municipality’s local bylaw on local taxes (VZN o miestnych daniach).
For each stay you need the number of guests, the number of nights and any exemption under the bylaw.
Subtract the exempt guests’ overnight stays from the total. The tax is the number of taxable overnight stays multiplied by the rate.
By the deadline set in the bylaw; many municipalities accept reports online.
With SFERIN
From your guest records we work out every figure the municipality wants for the month or quarter, using your municipality’s rate and exemptions. You download them as CSV and copy them into the report. Guest registration is an add-on to the website.
First you get a free preview of your website, with your property’s photos and descriptions. No obligation.
Questions
Sources
Act No. 582/2004 Coll. on Local Taxes (zákon č. 582/2004 Z. z. o miestnych daniach), § 37–43, as in force from 1 January 2026 (Slov-Lex), and the bylaws (VZN) of the municipalities listed. This is an overview, not tax advice.
Updated 10 October 2026
The guest pays it as part of the price, but the operator of the accommodation is liable to the municipality. The operator collects it, reports it and pays it to the municipality under Act No. 582/2004 Coll. (zákon č. 582/2004 Z. z.) and the municipality’s local bylaw (VZN).
The tax base is the number of overnight stays. With one operator, at most 60 overnight stays per guest per year count. The tax is the number of taxable overnight stays multiplied by the municipality’s rate per person per night.
Each municipality sets exemptions in its local bylaw (VZN). For example, Demänovská Dolina exempts only holders of a ŤZP (severe disability) card and ŤZP card with companion, while Horná Lehota also exempts, among others, children under 6 and the owner and their family.
It depends on the municipality. Liptovský Ján and Demänovská Dolina want monthly reports, Horná Lehota quarterly.
The law allows a taxpayer’s representative (zástupca platiteľa) to collect the tax on your behalf, for example the operator of a portal that brokers your accommodation (§ 38(3), § 41a(3) and § 41c). Whether a particular portal actually does this in your municipality, check with the portal and with the municipality.