Slovakia VAT (DPH) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Slovakia applies a standard rate of 23%, a reduced rate of 19% (electricity, most food, catering) and a second reduced rate of 5% (basic food, medicines, books, accommodation).

Net€100.00

VAT (23 %)€23.00

Gross€123.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 26 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add VAT (DPH) to a net amount or remove it from a VAT-inclusive gross amount.
To add VAT: multiply the net by 1 plus the rate (x1.23 for the 23% standard rate). To remove VAT: divide the gross by 1 plus the rate.
Select the Slovak rate: 23% standard, 19% reduced or 5% second reduced.

FAQ

What are Slovakia's VAT rates in 2026?

The standard rate is 23%. There are two reduced rates: 19% (electricity, most food, and restaurant/catering services) and 5% (basic foods such as meat, dairy and bread, medicines, books, and accommodation). From 1 January 2026 some items such as confectionery, sweetened drinks and salted snacks moved from 19% to the 23% standard rate.

Which rate applies to my goods or services?

Most goods and services are standard-rated at 23%. The 19% and 5% rates apply only to categories listed in the VAT Act annexes. Because the 2026 reclassification moved several food items, confirm the current rate with Financna sprava before relying on it.

When must a business register for VAT?

A business must register once its taxable turnover exceeds the statutory threshold; voluntary registration is also possible below it. Check the current threshold and rules with Financna sprava.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 26 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

5 sources

Socialna poistovna — Employee social insurance total 9.40% (2026)
VSZP (zakon 580/2004) — Employee health insurance 5% from 2026 (was 4%)
Financna sprava — Full NCZD = 21 x ZM (zakon 595/2003 par. 11)
PwC Worldwide Tax Summaries — Slovakia: basic VAT rate of 23% applies to all taxable supplies, with certain exceptions (effective 1 January 2025)
Financna sprava — VAT reduced rate 19% (electricity, most food, catering)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Slovakia tax guides

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