Indirect taxes

 

Value added tax (VAT)

Standard VAT rate in Slovakia is 20 %.

Only a very special category of products like medicaments, pharmaceutical products, medical and diagnostics aids, certain food products and also books, brochures and similar printing products (music printing works) are subject to a reduced tax rate of 10 % (complete list is available in Annex 7 to the Act on Value Added Tax as amended by later legislation. Other documents and forms to download are available in Slovak only.

 

Excise tax

Special terms apply to the excise tax on beer, wine, alcohol, tobacco and tobacco products, and mineral oils. Legislation about excise taxes is available in English on the websites of the Ministry of Finance of the Slovak Republic. Other documents and forms are available in Slovak only.