Tourist tax in Slovenia: rates, exemptions and payment
In Slovenia each municipality sets its own tourist tax, up to €2.50 per person per night under the Tourism Development Act (ZSRT-1), and a promotional tax of 25% of it is charged on top. The guest owes both; the host collects them by the last night of the stay and passes them on to the municipality by the 25th of the month, for the previous month.
Last verified September 16, 2026
Key facts
| Fact | Value | Legal basis |
|---|---|---|
| Highest tourist tax a municipality may set | €2.50 per person per nightSourceLast verified September 16, 2026ZSRT-1, art. 17(1) | ZSRT-1, art. 17(1) |
| Promotional tax, charged on top of the tourist tax | 25%SourceLast verified September 16, 2026ZSRT-1, art. 17(2) | ZSRT-1, art. 17(2) |
| Main exemptions | Children under 7 pay nothing; guests aged 7 to 18 pay half. Municipalities may add exemptions.SourceLast verified September 16, 2026ZSRT-1, art. 18 | ZSRT-1, art. 18 |
| Deadline to pass the collected tax on to the municipality | By the 25th of the month, for the previous monthSourceLast verified September 16, 2026ZSRT-1, art. 21 | ZSRT-1, art. 21 |
| Fine for a sobodajalec who does not collect the tax, pass it on, or keep a record of it | €120 – €400SourceLast verified September 16, 2026ZSRT-1, art. 43 | ZSRT-1, art. 43 |
How much it is
The municipality sets the rate by ordinance, taking into account the type and category of accommodation, the season and any free services for guests. The highest rate it may set is €2.50 per person per night.
The promotional tax is 25% of the tourist tax and is added to it. The table by municipality, linked above, gives each municipality's rate with its source.
Who pays and who is exempt
Every guest who stays overnight owes the tax, even when the stay itself is free. Children under 7 pay nothing; guests aged 7 to 18 pay half. Municipalities may add exemptions.
Other full exemptions include, among others, workers on a temporary assignment who stay for more than 30 days in a row. Guests show the document behind an exemption; the host does not keep a copy.
Collecting and passing it on
The host collects the tax with the price of the stay, at the latest on the last day of the stay, and keeps a record of it based on the guest book: overnight stays, tax collected and the reason for any exemption.
The collected tax goes to the municipality's account by the 25th of the month, for the previous month. AJPES also passes the guest data from eTurizem to the municipality every day, so it can check the amounts.
Fines
A sobodajalec who does not collect the tax, pass it on, or keep a record of it faces a fine of €120 – €400.