Slovakia VAT Calculator & Rate
Slovakia VAT calculator
VAT = 100.00 × 23% = 23.00; gross = 100.00 + 23.00 = 123.00
How much is VAT in Slovakia?
In Slovakia the tax is known as DPH.
Financial Administration: since 1 January 2025 the basic rate is 23% and the reduced rates are 19% and 5%. From 1 January 2026 several foods (mainly final products with higher sugar or salt content) moved from 19% to 23%.
Slovakia VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 23% standard | 23/123 ≈ 18.6992% | 23.00 / 123.00 | 230.00 / 1,230.00 | 18.70 / 81.30 | 186.99 / 813.01 |
| 19% | 19/119 ≈ 15.9664% | 19.00 / 119.00 | 190.00 / 1,190.00 | 15.97 / 84.03 | 159.66 / 840.34 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
What each VAT rate applies to in Slovakia
| Rate | Applies to | Source |
|---|---|---|
| 19% | Electricity; foods in Annex 7 point 1 to the VAT Act; serving drinks in restaurants and catering (CPA 56), except alcoholic drinks over 0.5% alcohol | financnasprava.sk |
| 23% (from 1 January 2026) | Foods moved from 19%, mainly final products with more sugar or salt: sweets and confectionery, cakes, jams, ice cream, candied fruit, muesli, sweetened soft drinks (e.g. radlers, energy drinks), salty snacks (crisps, salted peanuts). Dietetic foods on the Ministry of Health list stay at 19% | financnasprava.sk |
| 5% | Selected foods in Annex 7 point 2, such as fresh or chilled meat, freshwater fish, milk, yoghurt and kefir, butter, sheep's bryndza, natural honey, potatoes, tomatoes and other fresh vegetables, apples and pears, fresh bread, fresh pastries of 40 to 50 g, gluten-free flours, and juices with no added sugar or up to 5 g of it per 100 ml | financnasprava.sk |
| 5% | Selected medicines and medical devices (Annex 7 point 3); printed books, newspapers and periodicals, children's picture books, printed music, approved educational maps and atlases; audiobooks on physical media | financnasprava.sk |
| 5% | Restaurant and catering meals (CPA 56); accommodation (CPA 55); e-books and e-audiobooks; entry to sports events and to fitness centres; supplies by registered social enterprises; state-supported rental housing | financnasprava.sk |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.