Slovakia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Slovakia in 2026.
VAT / Sales TaxEUR
Slovakia applies a standard VAT (DPH - daň z pridanej hodnoty) rate of 23% (increased from 20% effective January 2025), with a reduced rate of 19% (previously 10%) and a super-reduced 5% rate for certain food items. The system follows EU directives.
Standard Rate
23%
Registration Threshold
€49,790 in annual turnover
Reduced Rates
19% — Basic food products, pharmaceutical products, books, accommodation services (increased from 10% in 2025)5% — Certain food staples0% — Exports, intra-EU supplies
How Slovakia VAT / Sales Tax compares
Slovakia’s standard VAT / sales tax rate of 23% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Slovakia
23%
Europe average
19.9%
Global average
13.7%
