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. The tax rate is 1.70 € (until 30 June 2023) and with effect from 1 July 2023 the tax rate is 3.50 € (for the Old Town district) and 3.00 € (for other districts) per natural person and overnight stay in an accommodation 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:

Complete the declaration form and attach an extract from the Business Register

Every accommodation facility operator operating in the territory of Bratislava, the Capital of the Slovak Republic, has a duty to report to the tax administrator within the 30 days of the start of their business, a completed form „Ohlásenie vzniku a zániku činnosti ubytovacieho zariadenia “ (Notification of the establishment and termination of the accommodation facility business) together with an extract from the Business Register.

Once you receive your assigned “variable symbol”, you need to fill in the monthly statement form and pay the tax

Based on the previous step, the accommodation operator will be assigned a “variable symbol”- a code under which they will be registered in the database of accommodation facilities with their tax administrator.

At the end of the relevant month, the accommodation operator is obliged to send the completed form „Mesačné vyúčtovanie dane za ubytovanie “(Monthly Statement of Tourist (Accommodation) Tax) and then pay the tax.

Method and payment date

The tax collected can be paid directly into the tax administrator’s account by bank transfer or paid in cash in the cashier’s office no later than on 15 day of the month in arrears.

The monthly payments

While paying the tax it is necessary to include the 10digit variable symbol that is unique for every provider and changes every month.

After the two digits (32) you need to add last two digits of the current year, following by number two (2), followed by your unique three digit code, that will be provided after submitting the declaration form and the last two digits are for the declaring month.

Example: As a provider of accommodation you will be assigned three digit number 075 therefore your variable symbol will be following:

  • for December 2019: 3219207512
  • for January (in February) 2020: 3220207501
  • for February (in March) 2021: 3221207502 etc.

Related generally binding regulations


Tax administrator, Tourist Tax (Accommodation Tax) Nicolas Voltemar (door no. 307)


Magistrát hlavného mesta SR Bratislavy Oddelenie miestnych daní a poplatkov Blagoevova 9, 850 05 Bratislava

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