Slovakia Value added tax (daň z pridanej hodnoty)
Slovakia Value added tax (daň z pridanej hodnoty) is 23 percent, in force since 1 Jan 2025, cited to Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, § 27 ods. 1, znenie účinné od 1. 1. Last checked on 28 Oct 2026 against corroborating sources; the primary instrument itself was not read.
Official source: Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, § 27 ods. 1, znenie účinné od 1. 1. 2026 do 31. 12. 2026 secondary · Last checked 2026-10-28 · source fingerprint
Slovak VAT: standard rate plus reduced rates under Act No. 222/2004 Coll. on VAT, §27.
| Current value | 23 percent |
|---|---|
| In force from | 2025-01-01 |
| Official source | Zákon č. 222/2004 Z. z. o dani z pridanej hodnoty, § 27 ods. 1, znenie účinné od 1. 1. 2026 do 31. 12. 2026, Slov-Lex |
| Last verified | 2026-10-28 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The reduced-rate scopes are secondary-confirmed pending a reading of the consolidated §27 text effective 1 January 2026. |
| Provenance | source fingerprint |
What this value means
Standard rate 23% from 2025-01-01 (raised from 20%). Reduced rates: 19% for selected foods and electricity, and 5% for basic foods, medicines and medical devices, books, textbooks, newspapers, accommodation and rental housing. The former 10% reduced rate was abolished on 2025-01-01. A further change took effect 2026-01-01 moving a defined list of higher-sugar, higher-salt and sweetener-containing foods back to the 23% standard rate; the itemised product list is not carried here, so per-product answers should not be inferred from this series. The reduced-rate scopes are secondary-confirmed pending a reading of the consolidated §27 text effective 1 January 2026. RECONFIRMED 2026-10-28: reconfirm. effective_from kept at the live 2025-01-01 because this wording keeps the same basic rate. The time version effective 1 January 2027 to 30 June 2030 (https://static.slov-lex.sk/pdf/SK/ZZ/2004/222/ZZ_2004_222_20270101.pdf) also states „Základná sadzba dane na tovary a služby je 23 % zo základu dane“ and is not a new rate, so it is not applied. § 27(2) of the in-force wording sets a reduced rate of 19 %. The mfsr.sk catalog page HTTP 200 did not contain the rate. Slov-Lex print page direct GET HTTP 200.
Get it programmatically
curl https://euroref.dev/v1/sk/vat
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/sk/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/sk/vatEmail me when this changes
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Other Slovakia series: Policy interest rate · VAT registration threshold · National minimum wage (minimálna mzda) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (daň z príjmov právnických osôb) · Withholding tax rates · Personal income tax (daň z príjmov fyzických osôb) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (úroky z omeškania)
The same figure elsewhere: Slovenia · Spain · Sweden · Switzerland · Türkiye · all 34