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
850 05 Bratislava 55