Slovakia VAT Rates 2026
Slovakia (Slovensko) levies Value Added Tax under the name IČ DPH (Identifikačné číslo pre daň z pridanej hodnoty). The standard rate is 23%, applied to most goods and services. Reduced rates of 19% and 5% apply to essential categories including food, medicines, and cultural services. Standard rate increased from 20% to 23% in January 2025
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 23% | Most goods and services |
| Reduced | 19% | Food, transport, cultural goods |
| Reduced | 5% | Food, transport, cultural goods |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/SK endpoint to get Slovakia rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/SK
# No authentication required for rate lookups
# Response:
# { "country_code": "SK", "standard_rate": 23,
# "reduced_rates": [19, 5], "currency": "EUR" }About Slovakia VAT
Slovakia increased its standard VAT rate from 20% to 23% in January 2025 as part of fiscal consolidation. The IČ DPH is a 10-digit number that must pass a modulo 11 check digit validation.
The Slovakia IČ DPH is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Slovakia business customer, validate their VAT registration number first.