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Generic Tax Name Tax on real estate - Tax on use of public space
Tax name in the national language Daň za užívanie verejného priestranstva
Tax name in English Tax on use of public space
Member State SK-Slovak Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law No. 582/2004. Last ammended by 361/2014

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Tax territory of the Slovak republic.


Individual or legal entity using the public space.

Tax object and basis of assessment

Placement of any device providing services, the placement of construction equipment, a sales device, circus facilities, funfair facilities and other object of amusement, a dump, permanent parking of a vehicle and temporary parking of a motor vehicle in a designated area of a public space. Public spaces are publicly accessible land plots owned by a municipality.



The basis of assessment is the size of the public space in square metres.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

EUR per square metre per day, set by the municipality.

Tax due date

Tax collector


Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29af

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11.35 EUR 0.02
2011 11.37 EUR 0.02
2010 10.46 EUR 0.02
2009 11.56 EUR 0.02
2008 12.42 EUR 0.02
2007 15.37 EUR 0.03
2006 13.98 EUR 0.03
2005 12.35 EUR 0.03
2004 10.46 EUR 0.03
2003 10.32 EUR 0.03
2002 9.56 EUR 0.04
2001 9.10 EUR 0.04
2000 7.93 EUR 0.04