Taxes and Levies

Based on the status of the Capital city, Bratislava as self-governing city manages:

• Property Tax
• Tourist (Accommodation) Tax
• Use of Public Spaces Tax - spaces owned and controlled by the Capital (Class I and II roads, passageway sections of Class I to Class III roads)
• Levies for municipal waste and small construction waste
• Gambling and striking off the Business Register

City Districts administered taxes:

• Dog Tax
• Use of Public Spaces Tax, spaces under the administration of the Borough (Class III and IV Roads)
• Vending Machine Tax
• Machine Game (Non-monetary prize) Duty
• Tax on Entering and Staying of Motor Vehicle in the Historical Part of the City

Department of Local Taxes, Levies and Licences

This department provides:

• administration of local taxes and local levies as the tax administrator, for Bratislava, the Capital of the Slovak Republic (hereinafter referred to as "the Capital"), namely Property Taxes, Tourist (Accommodation) Taxes, Use of Public Spaces Taxes, Charges for municipal waste and small construction waste (hereinafter referred to as the "levy")
• filing and registration of tax entities based on the reporting duty of taxpayers, verification of documents for correct and complete identification of the local tax,
• tax and order of taxation proceedings, issues decisions for the payment of tax on individual taxes and levies, holds appeal proceedings on common remedies (review) and escalated remedy appeal proceedings
• tax records including settlement of tax arrears, provides securing of debt by lien, provides local investigation and tax inspection, checks the timely payment of tax liability, sends tax payment reminders, prepares documents for enforcement proceedings, provides or makes arrangements for the recovery of tax arrears
• keeping operational tax records and accounting of local taxes burden by type of tax
• keeping a register and an archive of local tax and local levy documents
• processing and submitting statistical reports on local taxes
• processing and submitting proposals for generally binding regulations of the Capital on local taxes, co-operates with other organisational departments of the municipality
• methodological guidance for first point of contact employees