The Slovakian Parliament enacted the Act on Tax (sugar tax) targeting sweetened nonalcoholic beverages on 11 September 2024.
This follows after the Slovak Republic’s Ministry of Finance initiated a public consultation on draft legislation in May 2024 that taxes sweetened beverages.
This legislation introduces a tax on drinks sweetened with sugar and other sweetening agents, aiming to strengthen public finances. The Act also includes measures to prevent stockpiling sweetened nonalcoholic beverages in 2024 to evade the sugar tax.
Under the Act, manufacturers or suppliers will pay the sugar tax when distributing sweetened nonalcoholic beverages. The tax period is a calendar month, and returns must be filed within 25 days after the period ends.
The tax will go into effect on 1 January 2025.
The approved rates are:
| Sweetened drink category | Proposed tax rate |
| Ready-to-drink beverages | The proposed tax rate is EUR 0.15 per litre |
| Beverages high in caffeine content | The proposed tax rate is EUR 0.30 per litre |
| Concentrates for drink preparation | The proposed tax rate is EUR 0.15 per litre or EUR 4.30 per kilogram |
