The Slovak government has announced an increase in the VAT on food products with high sugar or salt content. It will raise the VAT rate from 19% to 23%, starting from 1 January 2026. The decision has been made as a part of a broader Tax Amendment Act 2025 and its goal is both to strengthen additional revenue as a fiscal consolidation measure, as well as to discourage overconsumption of sugar and salt as a public health initiative.
New VAT rate
The new VAT rate will supposedly affect about one-quarter of current food products, all of which have higher contents of sugar and salt, namely:
- soft drinks,
- confectionery,
- chips,
- processed snacks.
Some foodstuffs and products will be exempt from the increase, such as:
- salt and sugar as basic raw ingredients,
- baby food, food for diabetics, dairy drinks, yogurts,
- 100% fruit juices
- other staple or essential food items.
Businesses, especially ones that produce borderline products (e.g. “low-sugar” variants, snacks with moderate amounts of salt), will need to review their product classification and determine whether their goods will be subject to the higher 23% VAT rate. This means a necessary update to IT systems, pricing models and invoicing processes to adequately reflect the new rate. Producers, suppliers and retailers are advised to reassess cost structures and margins while awaiting further clarification from Ministry of Finance and Health.
Source:
– Tax Amendment Act 2025: Verejnosť a médiá : Udalosti : NRSR: Poslanci schválili balík konsolidačných opatrení na budúci rok…
