Taxes and Levies

Tourist Tax

What constitutes the basis and rate of tax?

The basis for this tax is the number of nights spent, but no more than 60 overnight stays by one taxpayer in one calendar year. With effect from 1.1.2017, the tax rate is set at 1,70€ per individual per night for an overnight stay at a facility.

Where to report the Tourist (Accommodation) Tax liability?

The declaration of the rise of the Tourist (Accommodation) Tax liability and the monthly Tourist (Accommodation) Tax statement are to be submitted on the appropriate forms (please see links below) and addressed to:
Magistrát hlavného mesta SR Bratislavy Oddelenie miestnych daní a poplatkov Blagoevova 9 P.O.BOX 76 850 05 Bratislava 55

How to declare and pay the taxes:


Tax administrator, Tourist Tax (Accommodation Tax) Nicolas Voltemar (door no. 307)
Address: Magistrát hlavného mesta SR Bratislavy Oddelenie miestnych daní a poplatkov Blagoevova 9, 850 05 Bratislava
+421 259 356 960
+421 259 356 960

On the date of application, the following conditions apply:

    The applicant has nowhere to live because:        a. He or she is not a tenant in or owner of any flat or family house; or        b. Long delays in enforcing the right to occupy a flat through the courts have prevented him or her from occupying the flat and he or she has not lost the right to occupy the flat through his or her own fault, or the loss of the right to occupy the flat could not have been effectively prevented.
    The applicant is a permanent resident in Bratislava.
The condition of permanent residence is also fulfilled if the applicant has demonstrably resided in Bratislava for at least five years prior to submitting the application for renting a flat. If the application is made by a married couple, this condition must be met by at least one of the spouses.

On the date of the conclusion of the tenancy contract, the following condition applies:

    The applicant's income is more than 1.2 times the minimum subsistence amount.
We would like to remind you of the important fact that applicants are obliged to update their application within three years of the date of its submission, at least to the extent provided for in Article 3(1)(a), (b), (c), (d), (f) and (h) of Generally Binding Ordinance No. 1/2006. Failure to update the application will result in the applicant’s removal from the list of applicants.

Account Number

SK91 7500 0000 0000 2592 6993