Super reduced rate

Not applicable

Reduced rate

^19[1]/5^[2]

Standard rate

23

Parking rate

Not applicable

[1]  The reduced VAT rate of 19 % applies to transport by cable cars and ski lifts, access to indoor and outdoor sports facilities for the purpose of sport, admission to artificial swimming pools and restaurant and catering services (except for serving of alcoholic beverages).

[2] As of 1 January 2023 the second reduced VAT rate of 5 % applies to supply, renovation and alternation of buildings intended for governmental rental housing subsidy programs. 

Please note that from 1 January 2025 the standard rate of 23% and the reduced rates of 5% and 19% will apply in Slovakia.