VAT (DPH) Calculator Slovakia 2026: 23, 19 and 5 %
VAT (DPH) Calculator Slovakia 2026
Add VAT to an amount or work out the VAT contained in a VAT-inclusive amount
The rates have been in force since 1 January 2025; the changes to the list of goods apply from 1 January 2026.
The three VAT rates in Slovakia
Since 1 January 2025 Slovakia has had three rates of value added tax.
| Rate | What it applies to |
|---|---|
| 23 % | the standard rate; everything not expressly assigned to a reduced rate |
| 19 % | selected goods listed in the annex to the VAT Act |
| 5 % | basic foodstuffs, medicines, selected medical devices, books, certain types of housing |
From 1 January 2026 some sweet and salty foods — confectionery, cakes, ice cream, jams, sweet soft drinks and salty snacks — moved from the 19 percent rate to the standard rate of 23 percent.
How to extract VAT from a gross amount
A common mistake is to subtract 23 percent from the VAT-inclusive amount. That is wrong. If the amount already includes the tax, you have to divide to get the base: the gross amount is divided by 1.23 at the 23 percent rate, by 1.19 at 19 percent and by 1.05 at 5 percent. The difference between the gross amount and the base you get is the VAT.
Check it yourself: at a price of 123 euros including VAT, the base is exactly 100 euros and the tax is 23 euros. If you simply subtracted 23 percent of 123 euros, you would get 94.71 euros — 5 euros less than the correct base.
Who has to register as a VAT payer
The duty to register arises once turnover exceeds the threshold set by law over a given period. The threshold and the registration rules have changed, so it is best to check the current conditions directly on the Financial Administration (Finančná správa) portal or with an accountant. You can also register voluntarily — that makes sense if your clients are VAT payers themselves.
Frequently asked questions
Does a živnosť have to pay VAT?
Not automatically. The obligation arises only once the turnover threshold is exceeded, or on voluntary registration. Many živnostníci work without VAT.
What is reverse charge?
In certain cases — for example some construction work between VAT payers within Slovakia — the tax is paid by the recipient of the service rather than the supplier. The invoice then states the grounds for the transfer of the tax liability.
Do I have to charge VAT when selling to a client in another EU country?
The rules depend on whether you are selling goods or a service, whether the client is a VAT payer and where they are based. This is one of those areas where a mistake is expensive, so it is worth going through your specific case with an accountant.
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The full list is in the section with all the calculators.
This information is for guidance only
The calculation follows the rules in force for 2026 and is meant as a rough guide. It does not replace advice from an accountant or a lawyer, or a visit to the competent authority. In individual cases the amount may differ.
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