Sweden VAT Calculator 2026
25% standard, with reduced rates of 12% and 6% on specified categories.
Figures last reviewed
Sweden VAT at a glance
- Standard VAT rate
- 25% — ranked 2 of 36 covered here
- Reduced rates
- 12%, 6% — applies to specified categories only
- Compared with the average
- +8.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 80,000 SEK — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
Swedish moms: 25%, 12%, 6% and 0%
Sweden calls VAT moms (short for mervärdesskatt). The standard rate is one of the highest in the EU at 25%. Three reduced rates apply:
- 25% — standard; most goods and services, alcohol, electronics, professional services
- 12% — food and non-alcoholic drinks, restaurant and catering services, hotel accommodation, certain art-related sales by the original artist
- 6% — books, newspapers, e-books, music streaming, cinema and concert tickets, museum entry, public passenger transport, sports facility access
- 0% — exports outside the EU, intra-EU B2B supplies, prescription medicines
Registration: SEK 120,000 small-business threshold (since 2025)
From 1 January 2025, Sweden raised its turnover-based VAT exemption from SEK 80,000 to SEK 120,000/year. Below that, businesses don't have to register or charge moms (and can't recover input moms). Above, registration is compulsory.
Foreign businesses without a Swedish establishment selling B2C remotely use OSS or register directly. Foreign sellers shipping to Swedish consumers benefit from the EU-wide IOSS scheme for low-value goods (≤ EUR 150).
The 6% rate covers more than you'd expect
Sweden's 6% bracket is unusually broad. It includes streaming services (Spotify and equivalents), cinema, theatre, concerts, sports admissions and gym memberships, museums, and even certain author/artist royalties. This is more generous than most other EU countries — and useful to remember when buying or selling cultural and sports services. The 6% rate on books and periodicals also applies to digital and audio editions since 2019.
Worked examples
- SEK 1,000 restaurant bill (12% on food, 25% on alcohol): you'll see two moms lines on the receipt.
- SEK 1,000 consulting fee (25%): output moms SEK 250, gross SEK 1,250.
- SEK 99 e-book (6%): moms SEK 5.60 included in the SEK 99 price.
- SEK 1,000 hotel night (12%): moms SEK 107.14 inside SEK 1,000 gross.
Frequently asked questions
Why is the standard rate 25% — that seems high?
Sweden has had a 25% standard VAT rate since 1990 (it briefly hit 23.46% earlier). High consumption tax is a deliberate policy choice that funds Sweden's welfare model. The reduced 12% and 6% rates take some pressure off essentials and cultural goods.
Are software and SaaS at 25% or 6%?
SaaS, downloadable software and most digital services are 25%. The 6% rate for “digital” content is limited to publication-style media (e-books, periodicals, newspapers, music streaming). Functional software products are standard-rated.
When are returns due?
Default is monthly returns due the 26th of the second following month. Smaller businesses (turnover < SEK 40 million) can file quarterly. Annual filing is available for very small businesses below SEK 1 million by application.
How does moms interact with Norwegian customers?
Norway is in the EEA but not the EU VAT area. B2B services to a Norwegian business are outside Swedish moms scope (the buyer self-accounts under Norwegian rules); B2C goods shipped to Norway are exports (0% Swedish moms, but Norwegian VOEC may apply on the seller). See the related Norway VAT calculator.
Can tourists get moms back?
Yes, through Global Blue or Planet at participating retailers — minimum purchase SEK 200, taken out of the EU within three months. Get the form stamped by Swedish customs at exit.
Official sources
Last reviewed: 2026-05-10.
How VAT works in Sweden
Standard 25%, Reduced 12% (food, restaurants, hotels), 6% (books, newspapers, transport)
Calculating Sweden VAT
Start from the price excluding tax
VAT is charged on the net price. At 25%, a net SEK 100 becomes SEK 125.00 once VAT of SEK 25.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2500, not subtracting 25%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Sweden applies reduced rates of 12% and 6% to specified categories. Standard 25%, Reduced 12% (food, restaurants, hotels), 6% (books, newspapers, transport) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above SEK 80,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 25%
Adding and removing VAT at 25%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | SEK 100.00 | SEK 1,000.00 |
| VAT at 25% | (SEK 25.00) | (SEK 200.00) |
| Result | SEK 125.00 | SEK 800.00 |
So a net price of SEK 100.00 in Sweden costs SEK 125.00 once VAT is added. Working the other way, a gross price of SEK 1,000.00 contains SEK 200.00 of VAT, leaving SEK 800.00 net.
Computed from the same 25% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Sweden VAT questions
What is the VAT rate in Sweden?
The standard rate is 25%. Reduced rates of 12% and 6% apply to specified categories. That places Sweden 2 of 36 of the countries covered here, 8.01 points above the 16.99% average.
How do I remove VAT from a price in Sweden?
Divide the gross amount by 1.2500. At 25%, a gross SEK 1,000 works back to SEK 800.00 net with SEK 200.00 of VAT. Subtracting 25% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Sweden?
Once taxable turnover passes SEK 80,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Sweden?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Sweden sits at 25%.