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.
