Slovakia: Reduced VAT rate on state-supported rental housing approved by Parliament
5% VAT rate on state-supposed rental housing effective upon enactment
The Parliament approved legislation published by the Slovak Ministry of Transport in April 2025 that included provisions to:
- Broaden eligibility to include converted non-residential buildings and mixed-use developments
- Repeal the minimum unit threshold
- Introduce biometric data processing for identity verification
- Apply a reduced 5% value added tax (VAT) rate to qualifying units
The provisions became effective upon enactment.
For more information, contact a KPMG tax professional in Slovakia:
Elvira Ungerova | eungerova@kpmg.sk