Tool · Slovak rates 2026

VAT calculator — 23 %, 19 %, 5 % and 0 %.

Calculate VAT from a net or gross amount in a second. Slovak rates for 2026 — 23 % standard, 19 % for restaurants and accommodation, 5 % for food, books and medicines, 0 % for exports and intra-EU B2B. No signup; you can embed the result on your own site.

Zadajte sumu, čiarka aj bodka fungujú ako desatinný oddeľovač.

Smer výpočtu
Sadzba DPH

štandardná sadzba

Suma bez DPH100,00 €

DPH (23 %)23,00 €

Suma s DPH123,00 €

Výsledok je informatívny — pre záväzné daňové rozhodnutia konzultujte s účtovníkom. Sadzby platia podľa zákona č. 222/2004 Z. z. o DPH v znení účinnom od 1. 1. 2025 (zvýšenie štandardnej sadzby na 23 %).

Which rate when

Four Slovak VAT rates and their typical uses.

On 1 January 2025 Slovakia raised the standard VAT rate from 20 % to 23 %. The reduced rates stayed — there are two, at 19 % and 5 %. Here's a quick guide on which one to use.

Details are in Act No. 222/2004 Coll. on VAT and its Annexes 7 and 7a.

  • 23 %

    Standard rate

    The vast majority of goods and services: IT, legal and consulting services, clothing, electronics, transport, most consumer goods. When in doubt, apply 23 %.

  • 19 %

    Restaurants, accommodation, sports

    Restaurant and catering services (excluding alcohol), accommodation in hotels and guesthouses, admission to sporting events. The list is in Annex 7a of the VAT Act.

  • 5 %

    Food, books, medicines

    Most food and non-alcoholic drinks, medicines and medical devices, books and printed newspapers, baby diapers and selected pharmaceutical products. Annex 7 of the VAT Act.

  • 0 %

    Exports and intra-EU B2B

    Exports of goods outside the EU, supplies of goods to another EU Member State to a registered VAT payer (reverse charge at the customer), certain international transport services.

Embed the calculator

Embed code for your site.

Copy the HTML below and paste it into your blog or page. The calculator runs fully inside an iframe, with no outbound links to 1FAKTURA except a single attribution under the tool.

Free to use. When citing, please keep the „via 1FAKTURA“ attribution link — it keeps the tool free for everyone.

<div style="max-width:560px;margin:0 auto">
  <iframe src="https://1faktura.sk/nastroje/dph-kalkulacka/embed" width="100%" height="520" style="border:0;border-radius:16px" title="VAT calculator – 1FAKTURA" loading="lazy"></iframe>
  <p style="font:12px/1.6 system-ui,sans-serif;text-align:center;margin:8px 0 0">
    <a href="https://1faktura.sk/nastroje/dph-kalkulacka" target="_blank" rel="noopener">VAT calculator</a>
    · <a href="https://1faktura.sk/pravo/dph-sadzby-registracia" target="_blank" rel="noopener">1FAKTURA</a>
  </p>
</div>

Embed preview: /nastroje/dph-kalkulacka/embed

FAQ on Slovak VAT

Questions and answers
about the calculator.

Something doesn't add up? Write to us — we'll reply within 4 hours on a business day.

info@1faktura.sk
What is the standard VAT rate in Slovakia in 2026?
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The Slovak standard VAT rate is 23 %. It has been in effect since 1 January 2025, when parliament raised the previous 20 %. The reduced rates stayed at 19 % (restaurants, accommodation) and 5 % (food, books, medicines, diapers).
How do I calculate VAT from a gross amount (reverse calculation)?
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For 23 % VAT, divide the gross amount by the coefficient 1.23 — that's the net amount. The difference is the VAT itself. Our calculator does this automatically: switch to „Entering gross amount“ and pick the rate.
When does the reduced 19 % rate apply?
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Since 1 January 2025 the 19 % rate applies to restaurant and catering services, accommodation, and admission to sporting events. The full list is in Annex No. 7a to Act No. 222/2004 Coll.
Which goods are at 5 %?
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The 5 % rate covers most food and non-alcoholic drinks, medicines and medical devices, books and printed newspapers, baby diapers and certain pharmaceutical products. The exact list is in Annex No. 7 of the VAT Act.
When should you issue an invoice with 0 % VAT?
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The zero rate (or exemption with the right of deduction) applies to exports of goods outside the EU, supplies of goods to another EU Member State to a registered VAT payer (intra-EU B2B), and certain international transport services.
Can I embed the calculator on my own site?
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Yes, the calculator has a dedicated embed version at /nastroje/dph-kalkulacka/embed designed for iframes. You'll find the code in the „Embed the calculator“ section below. Free to use; just keep the attribution link.
Is the calculator's result legally binding?
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No. The calculator is an informational aid. For binding tax decisions, consult an accountant or tax advisor. The most accurate output is an invoice issued in accounting or invoicing software that also checks the mandatory items under § 74 of the VAT Act.
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