Sweden VAT Calculator
How Much Is VAT in Sweden?
The standard VAT rate in Sweden is 25% in 2026. Other rates: 12% — Restaurant and catering services for food eaten on site, hotel accommodation, rental of camping sites; 6% — Food and non-alcoholic drinks incl. takeaway (temporarily, 1 Apr 2026 to 31 Dec 2027), books, newspapers, passenger transport, concerts and cultural events, sports events; 0% — Prescription medicines, exports outside the EU, intra-EU B2B supplies of goods. Locally the tax is called Mervardesskatt (moms). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Sweden VAT
To add 25% VAT to a net (tax-exclusive) price, multiply it by 1.25. To remove VAT from a gross (tax-inclusive) price, divide it by 1.25.
- Add VAT: SEK 100 net × 1.25 = SEK 125 gross (that is SEK 25 of VAT)
- Remove VAT: SEK 125 gross ÷ 1.25 = SEK 100 net (that is SEK 25 of VAT)
Use the Sweden VAT calculator above for any amount, or compare Sweden with every other country in our VAT rates by country table.
Sweden VAT Rates Overview
Every VAT rate currently in force in Sweden
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 25% | Most goods and services, including alcohol, tobacco and non-food items |
| Reduced rate | 12% | Restaurant and catering services for food eaten on site, hotel accommodation, rental of camping sites |
| Reduced rate | 6% | Food and non-alcoholic drinks incl. takeaway (temporarily, 1 Apr 2026 to 31 Dec 2027), books, newspapers, passenger transport, concerts and cultural events, sports events |
| Zero rate | 0% | Prescription medicines, exports outside the EU, intra-EU B2B supplies of goods |
VAT History and Local Rules in Sweden
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: VAT on food cut from 12% to 6% from 1 April 2026 until 31 December 2027
- 2025: VAT exemption threshold for small businesses raised to SEK 120,000
- 1996: Food VAT reduced to 12%
- 1990: Standard rate set at 25%
- 1969: Moms introduced, replacing the general sales tax
Is the VAT rate the same everywhere in Sweden?
Yes, the same VAT rates apply throughout Sweden. (Aland, which has special VAT status, belongs to Finland, not Sweden.)
Good to know
The temporary food VAT cut to 6% (1 April 2026 to 31 December 2027) covers groceries and takeaway food, but meals eaten in a restaurant stay at 12%. Alcohol, tobacco, tap water and medicines are not covered.
Very small businesses with turnover up to SEK 120,000 can be exempt from charging VAT.
Zero-Rated and Exempt Supplies in Sweden
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Prescription medicines
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Healthcare and dental care
- Education
- Letting and sale of real estate (option to tax for commercial lettings)
- Social care
Sweden VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Sweden.
| Local name | Mervardesskatt (moms) |
|---|---|
| VAT number format | SE + 10-digit organisation number + 01 (e.g. SE556677889901) |
| Registration threshold | SEK 120,000 annual turnover (VAT exemption for small businesses below this, since 1 January 2025) |
| Non-resident businesses | Foreign businesses making taxable supplies in Sweden must register from the first supply; no threshold applies |
| Filing frequency | Monthly if turnover exceeds SEK 40 million; quarterly for SEK 1-40 million; annually allowed below SEK 1 million |
| Filing and payment deadline | Generally the 12th of the second month after a monthly or quarterly period; the 26th of the following month for businesses with turnover above SEK 40 million |
| E-invoicing / reporting | E-invoicing mandatory for supplies to public bodies (B2G) since 2019; no B2B mandate in 2026 |
| Tax authority | Skatteverket (Swedish Tax Agency) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Skatteverket (Swedish Tax Agency) before relying on them.
Cross-Border Sales and Refunds in Sweden
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Swedish consumers charge 25% Swedish VAT and usually report it through the EU One-Stop Shop (OSS); EU-established sellers can apply home VAT below the EU-wide EUR 10,000 threshold.
Tourist VAT refunds: Non-EU residents can reclaim VAT on goods exported in personal luggage via participating retailers; the usual minimum purchase is SEK 200 per store.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Sweden
What is the current VAT rate in Sweden?
The standard VAT rate in Sweden is 25% in 2026. Other rates in force: 12% (reduced rate), 6% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Sweden?
To add 25% VAT, multiply the net price by 1.25. To remove it from a VAT-inclusive price, divide by 1.25; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT rate on food in Sweden in 2026?
From 1 April 2026 to 31 December 2027, food and non-alcoholic drinks bought in shops or as takeaway are taxed at 6%, down from 12%. Restaurant meals eaten on site remain at 12%.
Do small businesses in Sweden have to charge VAT?
Businesses with annual turnover up to SEK 120,000 can apply for VAT exemption. Above that, they must register and charge moms.
Who needs to register for VAT in Sweden?
Registration threshold: SEK 120,000 annual turnover (VAT exemption for small businesses below this, since 1 January 2025). Foreign businesses: Foreign businesses making taxable supplies in Sweden must register from the first supply; no threshold applies.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.