Slovakia VAT rate 2026: 23% standard rate

By Remco from AvatcadoLast reviewed August 13, 2026

Slovakia's standard VAT rate is 23 percent. Its reduced-rate structure changed sharply on 1 January 2025, when the former 10 percent rate was eliminated and replaced by a new 19 percent rate, while a narrower 5 percent rate continues to cover genuine basic foodstuffs, pharmaceuticals, and accommodation. A further 2026 layer moved processed high-sugar and high-salt foods out of 19 percent and up to the full 23 percent standard rate.

Slovakia VAT rates

Rate	Type	Applies to
23%	Standard	Default rate for goods and services not listed under a reduced category, now including processed high-sugar and high-salt foods since 1 January 2026.
19%	Reduced	Electricity supply, most food products under Annex 7 of the VAT Act, and restaurant and catering services serving non-alcoholic drinks, a rate that replaced the former 10 percent rate on 1 January 2025.
5%	Reduced	Selected basic foodstuffs like fresh meat, bread, and milk, pharmaceuticals and medical devices, books and periodicals, and accommodation and hotel services.

Rates served live from the Avatcado API, last updated August 13, 2026.

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Businesses charging Slovakia VAT must hold an active Slovakia VAT registration. Check any Slovakia VAT number for free below.

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Get Slovakia VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/SK" \
  -H "Authorization: Bearer avat_live_your_api_key"

{
  "data": {
    "country_code": "SK",
    "country_name": "Slovakia",
    "currency": "EUR",
    "standard_rate": 23,
    "other_rates": [
      {
        "rate": 19,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What replaced Slovakia's 10 percent VAT rate?

A new 19 percent reduced rate replaced the former 10 percent rate on 1 January 2025, covering electricity and most non-basic food products, while a narrower 5 percent rate continues for genuine basic foodstuffs and pharmaceuticals.

What is the VAT registration threshold in Slovakia?

EUR 50,000 annual turnover for registration effective the following year, or EUR 62,500 for immediate in-year registration, measured per calendar year since the 1 January 2025 reform.

VAT number formats

Slovakia VAT number format

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources

Sadzby dane Financna sprava SR, accessed August 13, 2026