Slovakia
Accommodation Tax — Slovakia
Slovakia charges Daň za ubytovanie, set by Obec (municipality), via a local všeobecne záväzné nariadenie (VZN), if it introduces the tax (§2(1), §43 of Act 582/2004).
Last verified: 2026-08-01
| Name | Daň za ubytovanie |
|---|---|
| Set by | Obec (municipality), via a local všeobecne záväzné nariadenie (VZN), if it introduces the tax (§2(1), §43 of Act 582/2004) |
| Common exemptions | By law only an odídenec (holder of temporary refuge) is not a taxpayer (§38a of Act 582/2004), All other exemptions or reductions (e.g. children, holders of a ŤZP or ŤZP/S card) apply only where the municipality's VZN grants them (§43) |
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Verified against: Ministerstvo vnútra SR — portal.minv.sk (hlásenie pobytu cudzincov), Zákon č. 404/2011 Z. z. o pobyte cudzincov