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VAT Calculator vat-calculator.net
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
| See also: | VAT Margin Scheme calculator |
| Percentage calculator |
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Slovakia | |
| standard | 23% Most goods and services. Also alcohol and certain foods high in sugar or salt. |
| reduced | 19% Certain foods, non-alcoholic beverages, unsweetened mineral water, salt, electricity, takeaway and home-delivered food. 5% Basic foods (meat, freshwater fish, milk and dairy products, bread and pastries, potatoes, vegetables, apples, honey, gluten-free products), medicines, certain medical aids, books including e-books, newspapers and periodicals, accommodation, restaurant meals (excluding drinks), sporting events, gyms, theatres and museums, state-supported rental housing. |
| exempt with deduction | Exports of goods outside the EU, supplies of goods to VAT-registered buyers in another Member State, international transport. |
| exempt without deduction | Healthcare, social welfare, education, financial and insurance services, universal postal services, lotteries and gambling, sales and lettings of immovable property (with some exceptions). |
| out of scope | Work performed under an employment relationship, the sale of a business or its transfer as a contribution in kind, compensation for damages, subsidies not linked to the price, dividends, activities carried out by public authorities in the exercise of public powers, gifts of small value and samples. |
| reverse charge | Sales by businesses not established in Slovakia. Construction work, waste and scrap, investment gold, emission allowances, sales of immovable property under the option to tax, cereals under certain conditions, industrial crops, metals, mobile phones and integrated circuits. |
| margin scheme | A reseller of second-hand goods, works of art, collectors’ items or antiques pays VAT only on the profit margin if the goods were purchased without VAT, for example from a private individual. A similar special scheme applies to travel services. VAT Margin Scheme calculator |
Businesses not registered for VAT (with a turnover of no more than €50,000 per calendar year) do not charge VAT. From 2026, only 50% of VAT on passenger cars can be deducted (EU authorisation until 30 June 2028).
| Past changes: | |
| 1 Jan 2026 | Some foods high in sugar or salt move from the reduced 19% rate to the standard 23% rate. Only 50% of the VAT on passenger cars can be deducted. Slov-Lex |
| 1 Jul 2025 | The 5% rate is extended to certain gluten-free foods, all newspapers and periodicals regardless of publication frequency, and admission to theatres, museums and exhibitions. Finančná správa |
| 1 Jan 2025 | Turnover for mandatory VAT registration is calculated per calendar year. If a business’s turnover exceeds €50,000, it becomes a VAT payer from 1 January of the following year. If its turnover exceeds €62,500, it becomes a VAT payer immediately. Slovak Financial Directorate (PDF, in Slovak) |
| 1 Jan 2025 | The standard VAT rises to 23% from 20%. New reduced rate 19% replaces the 10% rate. The VAT on accommodation services and restaurant services is reduced to 5%. (Alcohol is 23% and non-alcoholic beverages 19%.) Finančné riaditeľstvo SR (PDF) |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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