Slovakia (SK) Data
Current Rates (01 Jan 2017)
| Description | Rate | Notes |
| Standard | 20% | – |
| Reduced | 10% | – |
Historical Rates
| Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
| 01/01/1993 | 5 | 23 | – | – |
| 01/08/1993 | 6 | 25 | – | – |
| 01/01/1996 | 6 | 23 | – | – |
| 01/07/1999 | 10 | 23 | – | – |
| 01/01/2003 | 14 | 20 | – | – |
| 01/01/2004 | – | 19 | – | – |
| 01/01/2007 | 10 | 19 | – | – |
| 01/05/2010 | 6 | 10 | 19 | – | – |
| 01/01/2011 | 10 | 20 | – | – |
Standard 21 Categories (Article 106)
| # | Category | Rate | Comments |
| 1 | Foodstuffs | 20
10 |
|
| 2 | Water supplies | 20 | |
| 3 | Pharmaceutical products | 10 | |
| 4 | Medical equipment for disabled persons | 10 | |
| Children’s car seat | 20 | ||
| 5 | Transport of passengers (+see n° VI) | 0
20 |
|
| 6 | Books | 10 | |
| Books on other physical means of support | 10 | ||
| Newspapers | 20 | ||
| Periodicals | 20 | ||
| 7 | Admission to cultural services (shows, cinema, theatre) | Ex | |
| 20 | |||
| Admission to amusement parks | 20 | ||
| 8 | Pay TV/ cable TV | Ex | Public radio and TV broadcasting, excluding those of a commercial nature |
| 20 | |||
| TV licence | Ex | Public radio and TV broadcasting, excluding those of a commercial nature | |
| 20 | |||
| 9 | Writers, composers, etc. | 20 | |
| 10 | Social housing | 20 | |
| 10a | Renovation and repairing of private dwellings | 20 | |
| 10b | Window cleaning and cleaning in private households | 20 | |
| 11 | Agricultural inputs | 20 | |
| 12 | Hotel accommodation | 20 | |
| 12a | Restaurant and catering services | 20 | |
| 13 | Admission to Sporting events | 20 | |
| 14 | Use of Sporting facilities | 20
Ex |
|
| 15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | 20
Ex |
|
| 16 | Supplies by undertakers and cremation services | 20 | |
| 17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | Ex | |
| 18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 20 | |
| 19 | Minor repairing (including mending and alteration) of: | ||
| Bicycles | 20 | ||
| Shoes and leather goods | 20 | ||
| Clothing and household linen | 20 | ||
| 20 | Domestic care services (**) | 20 | |
| 21 | Hairdressing | 20 |