Slovakia: VAT Rate to Increase from 19% to 23% on Sweet and Salty Products from 1 January 2026
The National Council of the Slovak Republic has approved an increase in the VAT rate from 19% to 23% for a specific category of food products, namely sweet and salty items.
Effective from 1 January 2026, this reform is part of a targeted fiscal policy designed to influence consumer behaviour and strengthen public revenues. It also reflects the government’s intention to discourage the consumption of products deemed harmful to health, in line with similar measures adopted in several other EU Member States.
The VAT increase is expected to have a significant impact on the affected sectors, particularly the agri-food and retail industries, and could result in price adjustments as early as the first half of 2026.
