Slovakia VAT Rate (2026)
Slovakia has a standard VAT rate of 23%. Reduced rates of 19% (specific goods including some food and medicines, increased from 10% in 2025) and 5% (basic food, books, medicines, baby products) apply to essential categories. Slovakia raised its VAT rates significantly in January 2025.
Slovakia VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 10% | Reduced | Some foodstuffs; pharmaceutical products; medical equipment for disabled persons; books (excluding e-books). |
| 0% | Zero | Intra-community and international passenger transport. |
Slovakia standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1993 – 1 Aug 1993 | 23% |
| 1 Aug 1993 – 1 Jan 1996 | 25% |
| 1 Jan 1996 – 1 Jan 2003 | 23% |
| 1 Jan 2003 – 1 Jan 2004 | 20% |
| 1 Jan 2004 – 1 Jan 2011 | 19% |
| 1 Jan 2011 – 1 Jan 2025 | 20% |
| 1 Jan 2025 – present | 23% |
Reduced rate categories in detail
10% reduced rate
The 10% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Slovakia
Slovakia applies its standard 23% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Slovakia
Tourist VAT refund in Slovakia
Non-EU residents shopping in Slovakia can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Slovakia VAT refund
Key facts
- Registration threshold: €49,790 annual turnover
- Standard rate: 23%
- Reduced rates: 10%, 0%
- Tax authority: Finančná správa
- Currency: EUR
FAQ
What is the VAT rate in Slovakia?
The standard VAT rate in Slovakia is 23%.
Reduced rates of 10% and 0% apply to essential goods and services.
What is the import VAT rate for Slovakia?
Import VAT into Slovakia is charged at the standard 23% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Slovakia VAT number?
Slovakia VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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