Reviewed by Roksolana Pyrtko
An office building with eight above-ground storeys in zone C of Bratislava pays today a building tax of 14,71 euro per m² of built-up area a year and up to 20,80 euro at the cap under the draft act, in the first category in Košice 13,65 and up to 19,90 euro (model calculation from the 2026 ordinance rates). The floor surcharge is today 0,33 euro in Bratislava and 0,25 euro in Košice; the Ministry of Finance draft of 13 July 2026 would replace its cap for non-residential buildings, 0,33 euro, with the lowest building-tax rate for housing in the municipality: 1,20 euro in Bratislava and 1,143 euro in Košice.
Floor surcharge and the office rate under the 2026 ordinances
An office for other business use falls in both cities under Section 10(1)(h) of Act No. 582/2004 Coll.: the rate is 10,20 to 13,15 euro per m² of built-up area by zone A to D in Bratislava and 11,90, 10,50 and 9,10 euro by category in Košice. The floor surcharge is 0,33 euro in Bratislava for all building categories and 0,25 euro in Košice.
| Municipality, zone or category | Rate for other business use (euro/m² of built-up area) | Lowest housing rate in the municipality (euro/m²) | Floor surcharge 2026 (euro/m²) | Cap under the draft (euro/m²) |
|---|---|---|---|---|
| Bratislava, zone C | 12,40 | 1,20 | 0,33 | 1,20 |
| Bratislava, zone D | 13,15 | 1,20 | 0,33 | 1,20 |
| Košice, first category | 11,90 | 1,143 | 0,25 | 1,143 |
| Košice, second category | 10,50 | 1,143 | 0,25 | 1,143 |
The lowest housing rate is 1,20 euro in zones A and B of Bratislava and 1,143 euro in the third category of Košice; the cap under the draft is one for the whole municipality, not for a zone or category.
Model calculation of tax per m² of built-up area by number of above-ground storeys
The tax on a multi-storey building is the built-up area times the rate increased by the number of additional storeys times the surcharge, without the first above-ground storey (Act No. 582/2004 Coll., Section 12a(2)). At 8 above-ground storeys, per m² of built-up area, Bratislava zone C gives 14,71 euro today and 20,80 euro at the cap, Košice first category 13,65 and 19,90 euro (model calculation from the table numbers).
| Municipality, zone or category | Above-ground storeys | Today (euro/m² of built-up area) | At the cap under the draft (euro/m²) | Difference (euro/m²) |
|---|---|---|---|---|
| Bratislava, zone C | 4 | 13,39 | 16,00 | 2,61 |
| Bratislava, zone C | 8 | 14,71 | 20,80 | 6,09 |
| Košice, first category | 4 | 12,65 | 15,33 | 2,68 |
| Košice, first category | 8 | 13,65 | 19,90 | 6,25 |
At 8 above-ground storeys the difference is 0,76 euro in Bratislava and 0,78 euro in Košice per m² of floor area, if every storey has the same footprint. The difference is the same in all zones and categories of the same municipality, because the cap is one for the municipality and only the base rate changes. This is a model calculation from the numbers in the tables, not the tax of a specific building.
Draft LP/2026/390 ties the cap for non-residential buildings to the housing rate
The draft act rewrites Section 12(3) so that the floor surcharge may not exceed the lowest building-tax rate for housing that the municipality set in its ordinance; for residential buildings the cap stays at 0,33 euro. A municipality may differentiate the surcharge by type of building and by cadastral area. The explanatory memorandum sets the limit by the lowest housing rate in the territory of the whole municipality.
The comment procedure ran from 13. 7. to 31. 7. 2026 and the proposed effective date is 1. 11. 2026 (Art. II). Among the bills delivered to the National Council SR from 27. 8. to 5. 10. 2026, that is prints Nos. 1486 to 1555, there is no bill on local taxes (National Council SR, list of submitted bills, as of 9. 10. 2026). A municipality may change the rate and the surcharge only as of 1 January of the tax period (Section 98).
Freeze under Section 104t(2) and the range of tax for 2027
The second sentence of Section 104t(2) freezes for 2027 only the single surcharge under the first sentence of the new Section 12(3) at the 2026 ordinance amount, 0,33 euro in Bratislava and 0,25 euro in Košice. The text does not freeze a surcharge differentiated by type of building, which the new Section 12(3) expressly permits; the memorandum describes the freeze only for housing and is silent on business buildings.
For an office the cap of 1,20 and 1,143 euro can be reached under both readings by differentiating the surcharge by type of building; the readings differ only in whether the single surcharge for all types may be raised. A municipality may choose any amount up to the cap or leave its ordinance unchanged, because under the explanatory memorandum municipalities are not forced to change anything, and, as of 9. 10. 2026, the 2027 ordinances do not exist yet. At 8 above-ground storeys this gives in Bratislava 14,71 euro per m² of built-up area with the surcharge unchanged and up to 20,80 euro at the cap, in Košice 13,65 and up to 19,90 euro (model calculation).
The validity and wording of the act will be known only if Parliament adopts it. The nearest dated step is the start of the National Council SR session on 17. 11. 2026 (National Council SR, schedule of sessions for 2026), that is after the proposed effective date of 1. 11. 2026.
Sources and verification
The rates and the surcharge are from the 2026 ordinances, the wording of the act from Slov-Lex and the draft from the comment procedure; as of 9. 10. 2026. The model sums are own calculations from the rates in the tables and for other zones and categories differ only in the base rate.
| Indicator | Source | Note |
|---|---|---|
| Building category, rate, 0,33 euro cap, tax formula, Section 98 | Slov-Lex, Act No. 582/2004 Coll., version from 1. 9. 2026 | Version from 1. 1. 2027 does not change Section 12(2) and (3) |
| New Section 12(3), Sections 104t, 104u, Art. II | Ministry of Finance SR, draft act LP/2026/390, published 13. 7. 2026 (via SKDP) | Draft, not a regulation in force |
| Limit by the lowest housing rate in the municipality | Ministry of Finance SR, explanatory memorandum, special part | Draft |
| Rates and surcharge in Bratislava | Capital City of Bratislava, Property tax rates, ordinance No. 13/2019 on property tax as amended (consolidated after ordinance 6/2025, effective from 1. 1. 2026) | Tax period 2026; zones A to D |
| Rates and surcharge in Košice | City of Košice, Local taxes, ordinance No. 132 | Year 2026; first to third category; three decimal places |
| Submitted bills, session starts | National Council SR, list of submitted bills and schedule of sessions for 2026 | Prints Nos. 1486 to 1555; session from 17. 11. 2026 |
This material was reviewed by Roksolana Pyrtko, who is the CEO of the Lviv shopping and entertainment centers “Roksolana” and “Spartak”, an attorney, and a specialist in commercial real estate analytics and development.
This material is informational and does not constitute legal, tax or financial advice.