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While information about the tourist tax and membership fees to tourist boards can be found in the eVisitor system, for the flat-rate income tax on rental income from tourism accommodations, it is necessary to wait for the tax assessment notice sent by the Tax Administration to the home address.
This tax is paid to the accounts of the local government units where the accommodation is located, and its amount depends on the number of beds and the amount per bed set by the municipality or city.
How is the amount of the flat-rate tax determined?
Based on the Regulation on flat-rate taxation of rental and accommodation activities in tourism, municipalities and cities have the option to set a different flat-rate tax amount each year if they wish.
If the amount changes, the decision must be made no later than December 15 of the current year for the following year.
The law sets the range of amounts that can be applied:
- lowest amount: €19.90 per bed
- highest amount: €199.08 per bed
Where to find the exact tax amount?
You can obtain information about the flat-rate tax for your area from:
- the competent local government unit (municipality or city)
- the Tax Administration
Each year, the Tax Administration sends landlords a tax assessment notice, which includes the total tax amount, the number of installments, and payment deadlines.
Payment method and deadlines
The flat-rate tax is paid in four equal installments. Each installment is paid every three months, according to the deadlines specified in the Tax Administration notice.
The tax assessment notices for landlords usually arrive at their home addresses during the first quarter of the year.
