Tourist tax
Check whether you are required to pay tourist tax while staying in a certain tourist town or municipality, or if you are exempt
The obligation of paying tourist tax is prescribed under the Tourist Tax Act, which also governs the method of determining the tourist tax amount.Tourist tax will be charged to:
- persons staying in an accommodation facility used for hospitality, located in a local self-government unit (hereinafter: municipality or town) of which they are not permanent residents
- persons staying overnight in accommodation aboard a nautical tourism vessel (vessels: yacht, boat or ship for commercial use providing nautical tourism services – charter and multi-day cruise ships)
- ships on a cruise in international maritime traffic and international traffic in internal waters when the ship is lying at berth in a port or anchored at the port
- persons providing accommodation services in households and on family farms
- owners of holiday homes, suites or apartments in a municipality or town that is not considered an accommodation facility within the meaning of this Act, for themselves and any person staying overnight at that holiday home, suite or apartment
- owners of vessels that are not considered nautical tourism vessels within the meaning of this Act, for themselves and any person staying overnight aboard that vessel for tourism purposes.
Exemption from payment of tourist tax
Tourist tax will not be charged to:- children under the age of 12
- persons with a disability rating of 70 % or above and one accompanying person
- persons staying in accommodation in a municipality or town of which they are not permanent residents for the purpose of work or business activities, specifically for time spent performing business activities/work
- professional members of a crew aboard charter vessels and multi-day cruise ships
- participants in school package tours with included accommodation, approved by the school
- persons staying overnight in accommodation as part of exercising their right as social welfare beneficiaries
- students and pupils who are not permanent residents of the municipality or town in which they are receiving education when staying in an accommodation facility in that municipality or town.
Immediate family members
Immediate family members include:- Legal or common-law spouse
- civil partners under a special regulation regulating civil partnerships of persons of the same sex
- lineal relatives and their spouses
- brothers and sisters and their spouses
- adoptive parents and adoptees and their children and spouses
- stepchildren and stepparents.
Reduced tourist tax
Tourist tax reduced by 50 percent will be charged to:- persons aged from 12 to 18
- persons under the age of 29 who are members of international youth organisations when staying overnight in youth accommodation facilities included in the international network of youth accommodation facilities (Hostelling International).