VAT rates in Slovakia
| Rate | Type |
|---|---|
| 23% | Standard |
| 19% | Reduced |
| 5% | Reduced |
Rates as of October 9, 2026. Zero rates and exemptions are not listed. Which rate applies depends on the exact product, so check with the tax authority of Slovakia before you invoice.
Recent change: The standard rate rose from 20% to 23% on January 1, 2025.
The standard rate of 23% is the 9th highest of the 30 European countries on this site, shared with 3 others. See the rates of every country to compare.
VAT on common amounts in Slovakia
Net amounts in EUR with the VAT and the gross total at 23%, and the gross total at the reduced rates of 19% and 5%.
| Net | VAT 23% | Gross 23% | Gross 19% | Gross 5% |
|---|---|---|---|---|
| €10.00 | €2.30 | €12.30 | €11.90 | €10.50 |
| €20.00 | €4.60 | €24.60 | €23.80 | €21.00 |
| €50.00 | €11.50 | €61.50 | €59.50 | €52.50 |
| €100.00 | €23.00 | €123.00 | €119.00 | €105.00 |
| €250.00 | €57.50 | €307.50 | €297.50 | €262.50 |
| €500.00 | €115.00 | €615.00 | €595.00 | €525.00 |
| €1,000.00 | €230.00 | €1,230.00 | €1,190.00 | €1,050.00 |
| €5,000.00 | €1,150.00 | €6,150.00 | €5,950.00 | €5,250.00 |
Taking VAT out of a price in Slovakia
Divide the gross price by 1 plus the rate. A price of €123.00 including 23% VAT is €123.00 ÷ 1.23 = €100.00 net, so the VAT is €23.00. Taking 23% off €123.00 would give €94.71, which is too low, because the VAT was charged on the net price.
Slovakia compared with its neighbors
| Country | Standard | Reduced |
|---|---|---|
| Czech Republic | 21% | 12% |
| Poland | 23% | 8%, 5% |
| Hungary | 27% | 18%, 5% |
| Austria | 20% | 13%, 10%, 4.9% |
| Slovakia | 23% | 19%, 5% |
Pricing a product? Work out your margin before VAT with the profit margin calculator, then put the gross price on an invoice with the invoice generator.
Frequently asked questions
What is the VAT rate in Slovakia?
The standard VAT rate is 23%. Reduced rates of 19% and 5% apply to certain goods and services. These are the rates as of October 9, 2026.
How do I remove 23% VAT from a price?
Divide the gross price by 1.23. For example, €123.00 including VAT is €100.00 before VAT, so the VAT is €23.00.
What is VAT called in Slovakia?
In Slovakia, VAT is called DPH (daň z pridanej hodnoty). On invoices it appears with the rate next to it, for example "23%", and the net amount, the tax and the gross total are listed separately.