- Slovakia will increase VAT from 19% to 23% on sweet and salty food products starting January 2026.
- The measure was approved by the Slovak National Council as part of targeted fiscal policy.
- The reform aims to redirect consumption, boost budget revenues, and combat unhealthy eating.
- Similar policies have been implemented in other EU countries.
- The VAT hike is expected to significantly impact the food and retail sectors, possibly leading to price adjustments in early 2026.
Source: easytax.co
Slovakia: “Unhealthy Foods” VAT Jump (19% → 23%)
Slovakia is introducing a new higher VAT rate on certain high-sugar and high-salt foods starting Jan 1, 2026. Snack foods and sweets that were previously taxed at a reduced 19% will henceforth be taxed at 23%. This effectively creates a two-tier VAT system: a 19% rate for most everyday goods vs. 23% for unhealthy treats. Details: [vatcalc.com]
- In 2023, Slovakia had lowered its overall VAT on most goods to 20% and then 19% as part of a tax reduction package. By 2025, 19% became the prevailing VAT on most goods (treated as a “reduced” rate in law). The new law (Law 261/2025) excludes certain products from the 19% concession. [vatcalc.com]
- Confectionery (chocolates, candy, sweet pastries), sugary drinks, and salty snacks (chips, etc.) will lose the 19% rate and be taxed at the standard 23%. The list covers items like chocolate, ice cream, biscuits/cakes, soda with added sugar, and savory snacks. These are deemed non-essential and linked to public health concerns (obesity, diabetes). [vatcalc.com], [vatcalc.com] [vatcalc.com]
- Important exceptions: Basic foodstuffs and essential drinks are NOT affected. Items such as bread, meat, dairy, fruits, as well as baby food, pure fruit juices, and diabetic-friendly foods remain at 19%. Even sugar as a raw ingredient is excluded from the “unhealthy” category (the tax targets processed junk food, not sugar sold itself). [vatcalc.com]
Slovakia’s Parliament approved this as part of a 2026 budget consolidation package in September 2025. The government framed it as both a health measure to deter junk food and a revenue measure to help fix public finances. The new 23% rate is considered the standard VAT going forward, while 19% acts as a reduced rate for other goods (Slovakia essentially inverted its rates, making 19% a general reduced rate and 23% a special higher rate). Sources: The Finance Ministry’s official bulletin and local accounts confirm the categories of goods shifting to 23%. [vatcalc.com] [vatcalc.com], [vatcalc.com]
- New rate: 23% VAT on sweetened foods and drinks, salty snacks (defined by law). [vatcalc.com]
- Old rate: 19% on those products. (Slovakia’s other rates: 10% reduced on some items remains unaffected; 19% continues for most regular goods; 23% is effectively a new “standard” for 2026 onward). [vatcalc.com]
- Status: Enacted – published in the Official Gazette on Sep 24, 2025, effective Jan 1, 2026. [vatcalc.com]
- Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
- Global upcoming VAT rate changes – VATupdate
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