Tax for Public Space Use

This is a publicly accessible space in the city, for example, a park, a pavement, a road, a square or a green space. This space belongs to all residents of Bratislava, and it is important how it looks and how we behave in it. It is also necessary that we follow the set rules when using it.

Pursuant to General Binding Regulation No. 5/2023, as amended by General Binding Regulation No. 7/2024, public spaces are publicly accessible land owned by the Capital City, local roads, which are generally accessible and used streets, parking lots owned by the Capital City, public spaces and squares that serve local transport and are included in the network of local roads, such as local roads class I and II, passable sections of roads class I to III and their components, pavements along these sections, road greenery and public greenery.

The administration of the tax for the use of a public space is carried out by the Capital City.

The subject of the tax is the special use of a public space.

The tax for the use of a public space on the roads of class III and IV is administered by the respective municipal districts of Bratislava.

• Placement of a facility used for the provision of services; • Carrying out of excavation work in public open spaces and the excavation of any collector lines or structures; • Placement of construction equipment for buildings, works and alterations; • Placement of a sales facility; • Placement of a circus, funfair and other attraction facility; • Placement of building and other materials, miscellaneous items and miscellaneous equipment, fuels, excavation and soil; • Placement of information, promotional and advertising facilities; • Holding of promotional, cultural, sporting, social and other events; • Placement of facilities for the performance of fireworks, unless these are promotional, cultural, social and sporting events held in cooperation with the Capital City or municipal districts; • Permanent parking of a vehicle outside a guarded parking lot in a designated area of a public space as a parking lot for a particular vehicle; the use of a public space designated by the Capital City as a taxi rank; • Use of a public space as a stop for a sightseeing vehicle, a cab, etc.

The applicant shall pay an administrative fee for the issuance of a permit for the special use of a public space. The taxpayer shall pay a tax for the special use of a public space when using a public space for special purposes.

What constitutes the base and rate of the tax?

The tax base is the area of the used public space in square metres.  The tax rate for each m2 of specially used public space and each day is specified in the General Binding Regulation ↗︎(PDF, 184 kB)

A tax liability arises on the date of commencement of the special use of public space and expires on the date of termination of the special use of such public space.

The special use of a public space is not the use of the public space in connection with the removal of a breakdown or accident of distribution and public utilities.

As a taxpayer, you notify the tax administrator of your intention to make special use of a public space on the form “Notification of creation, change and extinction of a tax liability for the use of a public space” at the latest on the date the tax liability is incurred.

Tax exemptions and reductions The following activities are exempt from the tax: • Natural persons and legal entities that specifically use a public space for the purpose of: o Promotion of activities promoting environmental protection; o Preservation of natural, cultural and generally socially recognised moral values; o Promotion of health and other humanitarian and public benefit and charitable purposes; o Anti-drug campaigns; o Placement of scaffolding on which advertising is not placed during the repair of a façade of a building up to and including 60 days; o Construction and planned reconstruction, repair or maintenance (for which a building permit has been issued) of a public water supply and public sewerage network in connection with the fulfilment of the obligations of the Slovak Republic towards the European Union; o Special use of a public space for the construction of collectors, which will be handed over to the ownership of the Capital City within 3 months from the entry into force of the final approval decision for the construction of such collectors on the basis of a contract of gratuitous transfer and a handover protocol; • Natural persons and legal entities that organise a cultural event or a sports event in a public space without an entrance fee or an event, the entire proceeds of which are intended for charitable and public benefit purposes; • Budgetary organisations established by the Capital City or municipal districts, • Contributory organisations established by the Capital City or municipal districts in the case of the use of a public space for all activities carried out for the needs of the Capital City or municipal districts; • Legal entities established by the Capital City in the case of use of public space for all activities related to the operation of public transport and the organisation or performance of activities, events or actions for the Capital City or for the urban districts; • The Capital City and urban districts, natural persons and legal entities that use public space in a special way for the needs of the Capital City or urban districts. Tax is reduced: • By a maximum of 50% on the basis of a justified request of a taxpayer due to excavation works within the linear construction in the scope of at least 100 m2 of the affected roadway and adjacent pavements to this roadway, if it is proven that the works are executed in addition to what the taxpayer was obliged to implement (e.g., covering the entire width of the roadway or pavement, replacing a guardrail or guardrail, replacing traffic signs with new ones, building storm drains, replacing road and flower bed kerbs); • By 20% for the use of a public space pursuant to Section6(1)(a), first and second point of General Binding Regulation (GBR) No. 5/2023, as amended by GBR No. 7/2024, if the entire indoor establishment to which the outdoor seating has been set up is visibly marked with a year-round no-smoking sign • By 50%, if the taxpayer provides proof that he or she is a recipient of a benefit in material need • By a maximum of 50% for collector constructions, which will not be handed over to the ownership of the Capital City within 3 months from the entry into force of the final approval decision for the collector construction on the basis of the gratuitous transfer contract and the acceptance protocol • By 10% for a taxi stand, if the taxi vehicle is of a colour determined by the Capital City • By 50% for the use of public space pursuant to Section 6(1)(j) point 2 of GBR No. 5/2023 as amended by GBR No. 7/2024, if the taxpayer provides proof that his or her income is less than three-times the amount of the minimum subsistence level for a single natural person of full age (Section 5(7) of Act No. 601/2003 Coll., on the Minimum Subsistence Level and on amendments and supplements to certain acts), or a valid decision on a monetary allowance to compensate for increased expenses related to ensuring the operation of a personal motor vehicle (Section 38 of Act No. 447/2008 Coll., on Monetary Allowances to Compensate for Severe Disability and on amendments and supplements to certain acts, as amended by later regulations).