Country rates
VAT in Slovakia
23% standard rate since 2025, with a 19% middle rate for some goods and 5% for basics like food and books.
| Standard rate | 23% |
|---|---|
| Reduced rates | 19%, 5% |
| Currency | EUR |
Worked example
100.00 net plus 23% VAT comes to €123.00.
A €100.00 gross price splits into €81.30 net and €18.70 VAT.
Try the VAT calculatorWhat you should know about Slovakia VAT
The standard rate of 23% applies to most supplies. Reduced rates of 19% and 5% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Slovakia's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Slovakia tax authority before filing.