Sweden VAT Rate 2026: 25% Standard Rate

How Much Is VAT in Sweden?

The standard VAT rate in Sweden is 25% in 2026, plus reduced rates of 6%, 12% on certain goods and services. It applies to most goods and services sold in Sweden. 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.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 1990: Standard rate set at 25%
• 1969: VAT (Moms) introduced

Economic Impact

VAT contributes approximately 20-30% to Sweden's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the EU region.

Zero-Rated Items

The following items are zero-rated for VAT in Sweden:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Sweden (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Sweden:

• 6% rate: Books, newspapers, passenger transport and cultural events
• 12% rate: Food, hotels and restaurants

Sweden exempts businesses with turnover up to SEK 120,000; above that, VAT registration is mandatory. Always confirm current thresholds and deadlines with Skatteverket, as they are reviewed periodically.

VAT Registration

• Registration Threshold: SEK 120,000
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Monthly, quarterly or annually by turnover
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Zero-rated with valid VAT numbers
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Subject to OSS rules for B2C sales

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Sweden?

The standard VAT rate in Sweden is 25% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Sweden?

To add VAT: multiply the net amount by 25%. To remove VAT from a gross amount: divide by 1.25. Use our calculator above for instant results.

Who needs to register for VAT in Sweden?

Sweden exempts businesses with turnover up to SEK 120,000; above that, VAT registration is mandatory.

Can I reclaim VAT in Sweden?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.