VAT rates from January 1, 2026
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October 13, 2025
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From January 1, 2026 changes that will mainly affect selected foods. Products with increased sugar or salt content are switching from the current reduced rate 19 % on base rate 23 %. Three VAT rates continue to apply: 23 % (basic), 19 % a 5 % (reduced). The lists of goods and services determine Annexes No. 7 and 7a VAT Act.
Quick reference: which rates apply in 2026
Base rate 23 % – general rule; now also for some "sweet and salty" foods.
Reduced rate 19 % – selected goods according to Annex No. 7 (point 1) and services according to Annex No. 7a (point 1), in particular drinks served within restaurant and catering services (except alcohols over 0.5% vol.).
Reduced rate 5 % – selected basic foodstuffs, selected printed matter, culture (entrance fee), accommodation, food within catering services, aids for the disabled, selected medical and pharmaceutical products, state-subsidized rental housing (supply and renovation - outside non-residential premises) and goods/services registered social enterprises, if they use all the profit for the main goal.
Note on the year 2025: range of items in 5 % was expanded (e.g. gluten-free foods, printing, selected cultural services) with effect from 1. 7. 2025.
What changes from January 1, 2026 for foods with increased sugar and salt
The application of 19 % is cancelled. on part of the items and will be taxed 23 %. This concerns in particular:
sweets and confectionery, cakes, ice cream, jams, sweetened soft drinks,
various salty snacks.
Exceptions – diet foods (remain in a reduced regime)
Change does not apply to products listed dietary foods Ministry of Health of the Slovak Republic, for example:
products without added sugar or with minimal sugar content (e.g. wholemeal bread, unflavored/unsalted extruded or expanded products),
selected milk, vegetable and yogurt drinks without coffee/tea and some non-alcoholic drinks without added sugar, sweeteners and without coffee/tea.
Practical tip: If you sell an assortment on the border between "dietary" and "regular" food, request confirmation/inclusion and keep internal documentation. You are the one who defends the reduced rate.
Reduced rate 19 % – what remains in it (selection)
Goods according to Annex No. 7, point 1 (except for selected imports taxed under Section 68cb), for example:
sugar and sweets, cocoa and cocoa preparations;
preparations made from cereals/flour/starch/milk (with precise exclusions in the appendix);
various edible preparations;
drinking water off-grid; vinegar; table salt;
electrical energy;
selected production residues intended for human consumption.
Services according to Annex No. 7a, point 1: restaurant and catering services consisting of providing beverages (except alcohols above 0.5% vol.).
Important: Many sweet/savory items will be available from 2026 moving to 23 % – check the specific customs tariff numbers in your product range.
Establish your LLC now more conveniently
Until December 31, 2025, establish an LLC with a discount of 20 % + 1st month of accounting free.
Reduced rate 5 % – where it applies (selection)
Goods according to Annex No. 7, points 2 and 3, e.g.:
meat (beef, pork - domestic, sheep/goat, poultry, rabbit), freshwater fish;
milk, butter, yogurts, sheep's cheese, honey;
wide spectrum vegetables and fruits;
flour and semolina, including gluten-free and from legumes/oilseeds;
fresh bread and fresh pastries (if weight and gluten-free conditions are met);
fruit/vegetable juices without added sugar or with max. 5 g sugar per 100 ml;
pharmaceutical and healthcare products, printed matter (with advertising and content limits), aids for the disabled and selected optics.
Services according to Annex No. 7a, point 2:
accommodation services;
restaurant and catering services consisting of providing food;
online books (with advertising limit);
entrance fees to cultural events (theater, opera, ballet, musical, puppet theater);
entrance fees to museums and exhibitions without commercial focus;
entrance fees to sporting events a fitness.
Special 5 % modes:
delivery of buildings intended for state-subsidized rental housing (including building land) and renovation/reconstruction such buildings – no for non-residential premises,
goods/services of registered social enterprises, if total profit after tax goes to their main goal.
When to use which rate: forgotten rules
a) Decides tax liability date
In the case of a supply, service or repair, the tax base shall be applied rate valid on that day.
Example (credit note): If you delivered a print (with advertising up to 10 % of content) in December 2024 at a rate 10 % and in 2025 you resolve the complaint with a credit note, credit note you will exhibit with a rate of 10 %, i.e. with a rate original delivery.
b) Customs classification – basis for the correct rate
Correct classification of goods in Annex 7 often requires binding information on customs classification from customs authorities. Without it, there is a risk that you will apply the wrong rate.
c) Import according to Section 68cb
For multiple items with 19 % and 5 %, the law explicitly states "„except imported goods“"where the tax admits and pays according to Section 68cb. If you are importing, check whether the exemption you don't belong.