Slovakia VAT Rates

The standard rate in Slovakia is 23%, in force since 1 January 2025. Before that, Slovakia changed it 6 times since 1993 โ€” every change below carries the date it took effect and the Commission record it came from.

Standard rate today

23%

Since 1 January 2025 โ€” 1 years

Previous rate

20%

Until 31 December 2024

First recorded rate

23%

From 1 January 1993

Slovakia VAT Rates in Force Today

Standard rate
23%
Reduced rates
5%, 19%
Super-reduced rate
None
Parking rate
None
Local name
Daลˆ z pridanej hodnoty (DPH)
Currency
EUR

Checking a Slovak VAT number rather than a rate? The number format, its regex and verified example numbers are on the Slovakia VAT number page.

Standard Rate Changes in Slovakia

In force fromUntilStandard rate
1 January 2025Current23%
1 January 201131 December 202420%
1 January 200431 December 201019%
1 January 200331 December 200320%
1 January 199631 December 200223%
1 August 199331 December 199525%
1 January 199331 July 199323%

Where This Data Comes From

Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published โ€” a rate change is a new record, not an edit to an old one.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Slovak filings, confirm with the tax authority or an adviser. The Commissionโ€™s own record has gaps โ€” where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.