Slovak Republic imposes Value Added Tax (VAT) at different rates as follows for various goods and services.
The standard VAT rate is applicable to all taxable goods and services in Slovak Republic, except when a specific measure allows for a reduced rate.
Some foodstuffs; some pharmaceutical products; books (excluding e-books); hotel and accommodation; Food and beverage serving services - only restaurant and catering services
Printed books, newspapers, spectacle lenses of glass;
Intra-community and international passenger transport.
Source: https://www.mfsr.sk/en/taxes-customs-accounting/indirect-taxes/vat/
Employees of companies traveling for business may be entitled to per diem allowances, as outlined below:
| Time band | 01.04.2025 |
| Less than 5 hours | €0 |
| 5 to 12 hours | €8,80 |
| 12 to 18 hours | €13,10 |
| 18 hours | €19,50 |
Source: Travel allowances39/2025 Z.z. - Oznámenie Ministerstva práce, sociálnych vecí a rodiny Slovenskej republiky o sumách stravného
| Time band | Rate in € |
| 0 – 6 hours | 1/4 per diem |
| 6 – 12 hours | 1/2 basic rate |
| Over 12 hours | Full rate |
| Meal | Deduction |
| Breakfast | 25% |
| Lunch | 40% |
| Dinner | 35% |
Deduction is always done from full amount.
The domestic parts and foreign parts of a trip are calculated separately in a calendar day. Domestic and foreign parts of a trip are to be calculated separately as 2 independent trips and meal deductions should apply on each segment.
If a trip is comprised of traveling to more than one foreign country, the system calculates the daily reimbursement by using the per diem for the country in which the employee stayed the longest time in that day, and the total hours in all countries. For the foreign parts of the travel, the highest rate of the longest stay for the entire travel time is considered.
If the employee spends the same number of hours in several countries on a calendar day, the employer shall provide the meal allowance in euros or in a foreign currency so that it is more advantageous for the employee.
In addition, an employer sending an employee on a foreign business trip may provide him with some pocket money in the relevant foreign currency. The amount can be up to 40% of the value of the full or reduced (if applicable) daily meal allowances for the country of destination. The full amount of pocket money is taxable income for the employee.
Source: Slov-Lex
The amount of the basic compensation for each 1 km of driving as of June 1st, 2025:
| Engine | 01.06.2025 |
| Passenger road motor vehicles | €0,296 |
| Two-wheeled vehicles, three-wheeled vehicles and quadricycles | €0,085 |
Source: Slov-Lex Pracovné cesty - Národný inšpektorát práce Pracovné cesty - Národný inšpektorát práce
Upozornenie - zvýšenie súm základnej náhrady
Rules for the use of electric vehicles and plug-in hybrid vehicles: