Slovakia to Increase VAT on Unhealthy Foods from 2026

Slovakia Increases VAT on Unhealthy Foods from January 2026

From 1 January 2026, Slovakia plans to move a range of food products with high sugar or salt content from the reduced VAT rate (19 %) to the standard rate (23 %). The package of consolidation measures for next year was approved by the deputies of the National Council (NR) of the Slovak Republic on 24 September 2025. Check the .

What Products Are Targeted?

The change impacts processed foods characterised by elevated sugar or salt levels, such as:

• chocolate, confectionery, cakes, biscuits
• ice cream, jams, sweet spreads
• sweetened soft drinks and syrups
• salty snacks (e.g. crisps, salted nuts, snack bars)

However, certain foods are exempt from the increase. These include:

• sugar and salt as basic raw ingredients
• baby food, foods for diabetics, dairy drinks, yogurts
• 100 % fruit juices and other staple or essential food items

The government frames this as both a fiscal consolidation measure (raising additional revenue) and a public health tool to discourage overconsumption of sugar and salt. According to industry voices, about one‑quarter of current food products may be affected by the shift.

Learn more about the .

What this Means for Businesses if Approved

• Companies producing borderline products (e.g. “low‑sugar” variants, snacks with moderate salt) should carefully evaluate whether their goods will fall into the higher rate category.
• IT systems, pricing models, invoicing and point‑of-sale systems must be adjusted to reflect the 23 % VAT rate for affected goods.
• Producers, suppliers, and retailers need to reassess cost allocations, margins and contractual pricing.
• The Ministry of Finance or Health may publish an official “dietetic foods list” or additional clarifications before implementation.

VAT Rate Changes Effective on July 2025

From 1 July 2025, important changes to the Slovak VAT Act came into effect under Act No. 181/2025 Coll. The amendments expand the list of goods and services eligible for the reduced 5% VAT rate, as detailed in Annexes No. 7 and No. 7a of the VAT Act.

Reduced VAT for Gluten-Free Foods

The law introduces tax relief for certain gluten-free products. The following goods are now taxed at 5% VAT:

• Groats and meal from other cereals (ex 1103 19 90) – provided the gluten content does not exceed 20 mg/kg.
• Mixes and doughs for bakery goods (ex 1901 20 00) – for example bread, pastry, cakes, biscuits, and similar products, again only if the gluten content is below 20 mg/kg.

This change is designed to make gluten-free products more affordable for consumers who rely on them for health reasons.

Learn more about the updated .

Discover the .

Reduced VAT for Newspapers, Magazines, and Periodicals

Another significant amendment concerns printed publications. Until now, the reduced rate applied only to titles published at least four times a week. From 1 July 2025, this condition has been removed.

The 5% VAT rate now applies to all newspapers, magazines, and periodicals that contain no more than 50% advertising content, and contain no more than 10% erotic content.

This change widens the scope of reduced VAT and supports a broader range of press publications, regardless of their frequency of publication.

Reduced VAT for Cultural Services

The amendment also extends the reduced VAT rate to certain cultural services listed in Annex No. 7a of the VAT Act. These include:

• Theatrical performances, puppet theatre, opera, ballet, musicals, and similar cultural events (90.02.11 and 90.04.10) – only the admission fees.
• Museum and exhibition entrance fees (91.02.10) – except for events with a commercial focus.

It is important to note that music concerts remain excluded and continue to be taxed at the standard 23% VAT rate.

As key takeaways:

• From 1 July 2025, gluten-free foods and a wider range of printed publications benefit from the reduced 5% VAT rate.
• Cultural services such as theatre, opera, ballet, and museums also qualify.
• Concert tickets remain subject to the standard 23% rate.

These changes aim to support health-conscious consumers, encourage cultural participation, and strengthen media accessibility. Take a look at the  and the new VAT return form for postponed import VAT accounting effective 1 July 2025.

VAT Rate Changes Introduced on January 2025

The Slovak Republic is set to make significant adjustments to its VAT rates starting in 2025. On 18 October 2024, the Slovak government approved legislation proposing several key changes to VAT rates, aimed at generating additional revenue for the state budget.

The changes include:

• An increase in the standard VAT rate from 20% to 23%.
• A new reduced VAT rate of 19%, replacing the current 10% rate.
• The super reduced VAT rate of 5% remains unchanged, but new products are added to the current list. The following supplies of goods and services will be included at the 5%: basic foodstuffs, pharmaceutical products, medical devices, accomodation, books and printed materials, sports events and certain catering services.

These changes are part of a broader fiscal consolidation package to strengthen the country’s economy. The revised VAT structure will impact several sectors, with certain goods and services moving from reduced to standard rates. For example, alcoholic beverages will be taxed at the new standard rate of 23%, and non-alcoholic beverages served in restaurants at 19%.

Businesses in Slovakia are advised to prepare for these upcoming changes. The current VAT rates can be found in the .