Slovakia Parliament approves lifting range of unhealthy foods from reduced 19% to standard 23%
Slovakia’s Parliament this week approved a fiscal consolidation package, with tax reforms scheduled to take effect from January 2026. Among the changes is a targeted VAT increase aimed at encouraging healthier consumption choices while boosting state revenues.
Read more background in our Slovak VAT guide.
Under the plan, the reduced VAT rate for most goods and services remains unchanged at 19%. However, the standard 23% VAT rate would apply to foods with high sugar or salt content. This includes items such as:
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Chocolate and confectionery
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Biscuits and cakes
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Ice cream and jams
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Sweetened soft drinks
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Salty snacks such as crisps
The measure will not apply to certain staples and exceptions, including sugar, salt, baby food, dairy drinks, yogurts, foods for diabetics, 100% fruit juices, and selected other essential goods.
The Slovak government frames the change as a public health measure designed to discourage excessive sugar and salt consumption, which are linked to rising rates of obesity, diabetes, and cardiovascular disease. At the same time, the reform is part of a broader effort to strengthen the country’s fiscal position and align with trends in other European states.
Europe applies nudge VAT rises to prompt healthy diet
Slovakia is not alone in moving toward health-focused VAT and excise policies:
- Hungary applies a public health product tax (often dubbed a “junk food tax”) on sugary drinks, salty snacks, confectionery, and energy drinks.
- Denmark previously introduced a fat tax in 2011 targeting foods high in saturated fat, though it was later repealed due to administrative challenges.
- Portugal imposes higher VAT on sugary drinks, with the rate varying depending on sugar content.
- Ireland and the UK both operate a sugar levy on sweetened beverages, which has successfully prompted many producers to reformulate recipes with less sugar.
- France has long imposed a tax on soft drinks, expanded in 2018 to cover sweetened beverages of all kinds.
These measures share a dual goal: raising public revenue while nudging consumers toward healthier diets and pressuring manufacturers to reduce sugar and salt in their products.
