EU VAT rates › Slovakia
Slovakia VAT rates 2026
The standard VAT rate in Slovakia is 23%. Reduced rates: 19%, 5%.
| Standard rate | 23% |
|---|---|
| Reduced rates | 19%, 5% |
| VAT number prefix | SK (SK + 10 digits) |
| Last reviewed | 2026-10-12 |
The standard rate rose from 20% to 23% on 1 January 2025.
Slovak VAT calculator
What is the VAT rate in Slovakia?
The standard VAT rate in Slovakia is 23%. Reduced rates of 19%, 5% apply to specific goods and services.
How do I add Slovak VAT to a price?
Multiply the net price by 1.23. For example, €100 net becomes €123.00 including 23% VAT.
How do I remove Slovak VAT from a price?
Divide the gross price by 1.23. For example, €100 including VAT is €81.30 net, of which €18.70 is VAT.
Do I charge Slovak VAT to a Slovak business?
If you sell from another EU country to a VAT-registered business in Slovakia, you normally invoice without VAT under the reverse charge, and the customer accounts for Slovak VAT. Check their SK VAT number in VIES first and keep the proof.
Check a Slovak VAT number
Before invoicing a Slovak business without VAT, confirm their number is valid in VIES.