Short-term rental in Slovakia: rules and advice for owners

A national register from 2027

Slovakia has opted for one register for the whole country. Act No. 133/2026 Coll. requires every host, whether an individual, a self-employed person or a company, who offers accommodation for stays shorter than one year through an online platform to register each unit with the Ministry of Tourism and Sports. The rules take effect on 1 January 2027. A new host registers before the first offer; hosts already active on 31 December 2026 have until 28 February 2027, with the obligations applying from 1 March 2027.

Each approved unit receives a number that must appear in platform listings. The file covers the address, cadastral details, unit number, floor, type, maximum occupancy and the host's tax identification, and any change must be reported within 30 days. Fines range from €100 to €1,000 for individuals (up to €2,000 on repetition) and from €1,000 to €3,000 for businesses (up to €6,000), and a registration can be suspended or revoked.

The municipality's part

The register is run by the state, not the town hall. Municipalities keep their usual levers, above all the local accommodation tax they set by bylaw, together with zoning and building rules.

Bratislava

The only Slovak city on our list belongs to the registration group: open to short stays, with registration mandatory from 2027. Demand is moderate, which argues for a realistic occupancy plan rather than optimistic pricing.

Tax and guest records

Income from lodging is taxable and belongs in your annual return; the right route depends on whether you let privately or through a business. Keep a proper guest record, report foreign guests where the law requires it, and apply the city's accommodation tax to each stay.

Before January

Prepare the cadastral data, occupancy figures and tax details now so the registration takes minutes when the system opens, and diarise the February 2027 deadline if you already host. If you let several flats, remember that each unit needs its own entry and its own number. We study every request and tell you honestly whether and how we can help.