Slovakia VAT rate
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 | Ministry of Finance of the Slovak Republic — Act No. 222/2004 Coll. on Value Added Tax, consolidated text effective 1 January 2025 |
| Last verified | 2026-07-30 |
| 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.
Get it programmatically
curl https://euroref.dev/v1/sk/vat
# $0.001 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/vatOther Slovakia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate