Taxes, fees, forms
Real estate tax
Real estate tax is imposed by the municipality. Jurisdiction is determined by the location of the real estate. The amount of the tax, its reduction or exemption from the tax is determined by the municipality in its generally binding regulation. A real estate tax return is filed by a taxpayer who has incurred such an obligation. This arises if, during the past year, he or she became the owner, administrator, tenant or user of real estate that is subject to real estate tax. Tax return for real estate tax, dog tax, vending machine tax and non-winning gaming machine tax
Instructions for completing the tax return
Dog tax
Dog tax is a local tax imposed by the municipality. The tax rate is determined by the municipality in its VZN. The tax is payable by the owner of a dog older than six months. If it cannot be proven who owns the dog, the dog tax is paid by the dog's owner.
The owner or keeper of a dog is exempt from tax if the dog is:
- bred for scientific and research purposes,
- placed in an animal shelter,
- has special training and is owned or used by the holder of a card for a natural person with a severe disability.
Dog breeder registration card
Deregistering a dog
Accommodation tax
Accommodation tax is a local tax imposed by the municipality. The municipality determines its rate, requirements, reporting deadline, method of collection, and possible reductions and exemptions from the tax in the VZN. Accommodation tax is paid by the operator of the accommodation facility for the guests accommodated. Accommodation facility means: hotel, motel, hostel, guesthouse, apartment house, spa and health resort, tourist hostel, cottage, building for individual recreation, log cabin, bungalow, campsite, minicamp, camp site, family house, apartment in an apartment building, in a family house...
Tax declaration
Appendix: Records of accommodated persons
Local municipal waste fee
The fee is paid for municipal waste and small construction waste generated within the municipality.
The fee is payable by:
- A natural person who has permanent or temporary residence in the municipality or who is authorized to use or is using real estate.
- A legal entity that is authorized to use or uses real estate for a purpose other than business located within the territory of the municipality.
- An entrepreneur who is authorized to use or uses real estate located in the territory of the municipality for business purposes.
If a citizen's fee obligation has ceased to exist during the tax period, the municipality shall refund the fee or a proportional part thereof. The municipality may reduce or waive the fee for a taxpayer for a certain period of more than 90 days during the tax period and during which the citizen does not reside or did not reside in the territory of the municipality. According to the law, the municipality may reduce the fee or completely exempt persons from the fee under other conditions. This applies in particular to cases where the natural person is: in material need, older than 62 years, holder of a card for a natural person with severe disability, holder of a card for a natural person with severe disability with an escort, a largely or completely helpless person.
Application for waiver of the KO fee
Notification of data for levying a fee for PO
Notification of data for levying a fee for FO
Forms - construction area
Application for issuance of zoning information
Application for the withdrawal of agricultural land
Forms according to the Building Act No. 25/2025 effective from 1.4.2025:
Notification of construction and building modifications pursuant to Section 63 of the Building Act No. 25/2025:
- Annex No. 1 - Identification data for the construction project to be notified
- Annex No. 2 - Identification data for the construction project to be notified
- Annex No. 3 - Building plots (identification of all construction plots)
- Annex No. 4 - Neighboring lands and real estate
Application for issuing a decision on a building plan pursuant to Section 50 of the Building Act
Application for change of use of a building pursuant to Section 68 of the Building Act
Application for building approval pursuant to Section 66 of the Building Act
Application for temporary use of a building pursuant to Section 69 of the Building Act or early use of a building pursuant to Section 70 of the Building Act
Notification of removal of a structure constructed on the basis of a notification
Submission pursuant to Section 4(15) of Decree No. 60/2025 Coll.
Other application pursuant to Section 4(10) of Decree No. 60/2025 Coll.
Forms - Water Act
according to Act No. 364/2004 on Waters and amending Act of the Slovak National Council No. 372/1990 Coll. on Offences, as amended (Water Act)
Application for approval of a water structure
Request for a statement pursuant to Section 28 of the Water Act
Forms - Highway Code
according to Act No. 135/1961 on Roads (Road Act)
Application for determination of the use of traffic signs and traffic equipment
Application for a permit for partial/complete* closure of a local road
Application for issuance of a decision for special use of local communication
Forms according to Act No. 50/1976 Coll.:
Application for permission to change a building before its completion
Application - small stationary source of air pollution for a building permit
Proposal for issuing a building permit decision - FO
Proposal for issuing a final building permit decision - PO
Application for examination of the suitability of a building for use
Application - small stationary source of air pollution for building approval decision
Request for the municipality's opinion on the issuance of a building permit
Application for determination of the building's inventory and reference number
Application for permission to remove a building
Application for change of use of a building
Construction waste
Citizens can bring small construction waste to the construction waste landfill on Dlhá Street. The fee for small construction waste is 0.020 euros per kilogram (20.00 euros per ton) and its amount is determined according to Act No. 582/2004 on local taxes and local fees for municipal waste and small construction waste, as amended. If you need to deposit small construction waste at the landfill, please contact a Termal Bystričany employee in advance at tel. no. 0908 553 840 or 0905 202 448, with whom you will agree on the exact date and time of waste deposit. The small construction waste landfill is normally locked and depositing waste in its premises is not possible. The deposit date can be agreed on weekdays from 7:00 a.m. to 3:00 p.m. and on Saturday from 9:00 to 11:00. Contacts and further information are listed on the information board at the waste disposal site and on the municipality's website. An employee will issue you a document on the amount of waste and this is the basis for determining the amount of the fee for waste disposal. The citizen will pay the fee in cash at the municipal office. It is prohibited to deposit this waste in collection containers for mixed municipal waste, or in public spaces in the municipality's cadastre or outside the municipality's cadastre.
Types of construction waste that are permitted to be deposited at the small construction waste landfill:
concrete: which is generated during the maintenance and demolition of concrete structures or concrete parts of structures,
bricks: this waste is generated during the maintenance and demolition of various brick buildings,
tiles, pavers and ceramics: waste generated during renovations or demolitions of bathrooms, floors, fireplaces, wall coverings, walls, and the like.
Felling of trees
HOW TO PROCEED WHEN FELLING TREES
Act No. 543/2002 Coll. on Nature and Landscape Protection (hereinafter referred to as the “Act”)
important amendment to this Act - No. 202/2024 Coll. valid from 23 July 2024
Felling of trees in Slovakia takes place during the dormant period, which lasts from 1 October to 28 February. Unless otherwise provided by the Nature Conservation Act, the consent of the nature conservation authority is required for felling of trees, pursuant to Section 47(3), first sentence of the Act. The municipality issues consent for felling of trees only if the tree is located within the built-up area of the municipality (within built-up areas). Outside the built-up area of the municipality (extra-built areas), the relevant district office (environmental department) decides on consent for felling of trees, not the municipality.
The consent for the felling of trees growing in the cadastral area of Bystričany is issued by the municipality of Bystričany. The consent is issued in the form of a decision and its issuance is subject to Act No. 71/1967 Coll. on Administrative Procedure (Administrative Procedure).
The procedure for felling a tree shall be initiated on the basis of a written application for a permit to fell a tree. The requirements for an application for a permit to fell a tree are set out in Section 17(10) of the Decree of the Ministry of the Environment of the Slovak Republic No. 24/2003 Coll., implementing the Act (hereinafter referred to as the "Decree").
An application for permission to cut down a tree must contain:
• a) name, surname and permanent residence or name or business name, registered office or place of business of the applicant,
• b) cadastral area, parcel number of the land, affiliation to the built-up area of the municipality and the type of land on which the tree grows, and a copy of the cadastral map or other document enabling identification of the tree in the field,
• c) consent of the owner, administrator, or tenant (if such authorization arises from the lease agreement) of the land on which the tree grows, if the applicant is not its owner (administrator, tenant) and a document proving ownership or other legal relationship to the land on which the tree grows (Section 47(3) of the Act),
• d) specification of the tree to be felled, in particular its species, number, health condition, trunk circumference measured at a height of 130 cm above the ground or just below the point of its branching, if it does not reach this height, or the area of shrub growth,
• e) justification of the request.
In justified cases, consent to felling a tree may be issued only after assessing the ecological and aesthetic functions of the tree and the effects on human health and with the consent of the owner or administrator, or tenant, if such authorization arises from the lease agreement, of the land on which the tree grows, if the applicant is not its owner, administrator or tenant, and after marking the felling of the tree (in the built-up area of the municipality with a colored circular sign with a diameter of 5 cm on the trunk at a height of 130 cm above the ground and at the root zone; shrub growths intended for felling shall be marked across the area, in a suitable, unmistakable manner).
A justified case for issuing a permit to fell a tree is, in particular, proof of:
• a) the poor health of the tree, from which point of view the tree has a low probability of survival,
• b) inappropriate hygienic conditions in residential and non-residential premises or
• c) disruption of the stability of the structure by the root system of the tree.
In accordance with paragraph 4 of Section 47 of the Nature and Landscape Protection Act, consent to felling a tree is not required in the following cases:
• a) for trees with a trunk circumference of up to 60 cm, measured at a height of 130 cm above the ground, and continuous shrub growth with an area of up to 20 m2, if it is a tree growing in the built-up area of the municipality on land designated for development by the municipal spatial plan; for trees with a trunk circumference of up to 80 cm, measured at a height of 130 cm above the ground, and continuous shrub growth with an area of up to 100 m2, if it is a tree growing in the built-up area of the municipality on land not designated for development by the municipal spatial plan; for trees with a trunk circumference of up to 90 cm, measured at a height of 130 cm above the ground, and continuous shrub growth with an area of up to 200 m2, if it is a tree growing outside the built-up area of the municipality,
• b) when restoring productive fruit trees for the purpose of planting new fruit trees, if their planting takes place within 18 months from the date of felling,
• c) in the event of an immediate threat to human health or life or an imminent threat of significant damage to property,
• d) if felling is permitted or ordered by a state administration body pursuant to special regulations,
• e) if felling is demonstrably necessary to ensure the care of a specially protected part of nature and landscape and if it is carried out by a nature conservation organization or an entity authorized by it,
• f) if the nature protection authority determines in advance in writing that felling is demonstrably necessary to ensure the care of a specially protected part of nature and landscape,
• g) if felling is carried out in connection with the removal of invasive non-native tree species listed in the lists pursuant to special regulations,
• h) for stands of fast-growing trees established on agricultural land in accordance with a special regulation and plantations of Christmas trees and ornamental trees,
• in areas with the fourth or fifth level of protection, where felling of trees is prohibited [Section 15, paragraph 1, letter e) and Section 16, paragraph 1, letter a)],
• j) if felling is carried out in connection with the performance of state defense tasks in military districts and territories necessary for ensuring state defense tasks or serving to ensure state defense tasks, which are administered by the Ministry of Defense or a legal entity within its founding or founding authority,
• k) on shrubby growths, if they grow in vineyards, for the purpose of planting new vines,
• l) for shrub growth, if it grows on a slope formed by an intermediate row of orchards or vineyards (hereinafter referred to as the "terrace step").
Anyone who felled a tree for the reasons stated in letters b) and c) is obliged to notify this fact in writing and at the same time prove that the conditions for felling trees have been met to the nature conservation authority - the Prievidza District Office, Environmental Care Department - no later than five days after the felling was carried out.
The provision of letter a) shall not apply if the tree grows in cemeteries, in the built-up area of a municipality in places freely accessible to the public (hereinafter referred to as "public greenery") or as a solitary tree, a row of trees, part of an alley or a draw.
Special cases of tree felling
Planting, felling and removing trees and shrubs in watercourses, on coastal lands and inundation areas can only be carried out based on a permit from the district office, environmental care department pursuant to Act No. 364/2004 Coll., Water Act.
Replacement planting
In granting consent to felling a tree, the nature conservation authority shall impose on the applicant the obligation to carry out appropriate replacement planting of trees at a previously determined location, at the applicant's expense. If the applicant is not the owner of the land on which the replacement tree was planted, the nature conservation authority may also impose on him the care of it, but for a maximum period of three years. If replacement planting cannot be imposed, the nature conservation authority shall impose financial compensation up to the amount of the social value of the tree. The nature conservation authority shall also impose an obligation to pay financial compensation to the person who felled the tree without consent, up to the amount of the social value of the tree.
Immediate threat to human health or life
An immediate threat to human health or life or an immediate threat of significant damage to property is understood to be a condition that is caused in particular by an unforeseeable or unavoidable event independent of human will, with which are associated consequences related to a threat to human health or life or a threat of significant damage to property. This includes in particular lightning strikes, floods, earthquakes, tornadoes, landslides and erosion, as well as dry and dead trees located in places where they may endanger human health or life or cause significant damage to property.
Restoration of productive fruit trees
Renewal of productive fruit trees means the replacement (felling) of productive fruit trees with a clear function of fruit production for the purpose of planting new fruit trees, although this does not necessarily involve planting trees of the same fruit genera and species.
Administrative fees when submitting an application for felling a tree
The application for permission to fell a tree is subject to a fee in accordance with the Administrative Fees Act (Item No. 160 of Act No. 145/1995 Coll.) as follows;
• natural persons................................... €10.00
• legal entities................................... €100.00
The administrative fee must be paid when submitting the application (in cash to the municipal office cashier, or by transfer from a bank account to the municipality's account).
Submitting an application
The application shall be submitted in sufficient time, usually at least 30 days before the planned activity. Each application and the related documents must be made in writing and
in the state language.
Application for felling trees - form
Attachments to the application:
- title deed or other document of ownership of the land on which the trees grow,
- a picture of a land map with a drawing of the trees and shrubs for the felling of which an application is being submitted,
- administrative fee (paid in cash to the municipal treasury) in the amount of 10.00 euros if it is a natural person and 100.00 euros if it is a legal entity
Other forms
Consent to issue a child's fishing license