Sweden · 2026
Sweden VAT calculator
Work out Swedish VAT (moms) in either direction: start from a net amount and add tax, or take a price that already includes moms and split it back into net and tax. Sweden runs three positive rates, 25%, 12% and 6%, and the band an item sits in changed for groceries in April 2026, so pick the rate carefully before you calculate.
How it works
- Pick the band first. The 25% standard rate covers most sales. Hotel nights, camping pitches and meals eaten in a restaurant or cafe sit at 12%. Books, newspapers, passenger transport, cultural and sporting admission, and since 1 April 2026 also food and groceries including takeaway, sit at 6%.
- Adding moms is a straight multiplication: net price times the rate. A 1,000 kr net sale at 25% picks up 250 kr of tax and invoices at 1,250 kr.
- Stripping moms out of a gross price means dividing by one plus the rate. At 25% you divide by 1.25, at 12% by 1.12, at 6% by 1.06. The tax is the difference between gross and net.
- A shortcut for the standard rate: in any 25% gross price, exactly one fifth is VAT, because 250 out of 1,250 is 20%.
gross = net x (1 + r); vat = gross - net
r is the VAT rate as a decimal, so 0.25, 0.12 or 0.06. To add tax, multiply the net amount by 1 plus r. To extract tax from a moms-inclusive price, divide the gross by 1 plus r to recover the net, then subtract.
- net
- price before moms
- gross
- price including moms
- r
- VAT rate as a decimal (0.25, 0.12 or 0.06)
Standard VAT rates, Sweden and its neighbours (2026)
| Sweden | 25% | Reduced bands at 12% and 6% |
| Denmark | 25% | Single rate, no reduced bands |
| Norway | 25% | 15% on food, 12% on transport and hotels |
| Finland | 25.5% | Highest standard rate in the Nordics |
| Germany | 19% | 7% reduced band |
| EU minimum | 15% | Floor set by the EU VAT Directive |
Worked example
A consultant invoices 8,000 kr net at the 25% standard rate adds 2,000 kr of moms for a total of 10,000 kr. Reversing it, a 10,000 kr gross invoice divided by 1.25 gives 8,000 kr net, confirming 2,000 kr of tax.
Key facts
- Swedish VAT is called moms, short for mervärdesskatt, and the 25% standard rate has been unchanged since 1990.
- Sweden shares the joint second-highest standard rate in the EU with Denmark and Croatia; only Hungary at 27% and Finland at 25.5% charge more.
- In a 25% gross price, one fifth of the total is tax.
- The grocery cut to 6% from April 2026 is the first change to Swedish food VAT since the 12% restaurant rate arrived in 2012.
- The VAT registration threshold is 120,000 kr of taxable turnover per calendar year.
Tips
- Selling food? Charge 6% on groceries and takeaway but 12% on anything consumed at your tables, and keep the till configured to split the two.
- Consumer prices in Sweden must be displayed with moms included, so quote gross to private customers and net plus VAT to business customers.
- If you reverse-calculate from a card receipt, check which band applies before dividing; using 1.25 on a 6% grocery total overstates the tax by a wide margin.
Frequently asked questions
What changed for food VAT in Sweden in 2026?+
On 1 April 2026 the rate on food and groceries dropped from 12% to 6%, covering food and drink for human consumption and ready-made takeaway. The cut is temporary and is scheduled to run until 31 December 2027. Alcohol, tobacco and medicines are excluded and meals eaten on the premises of a restaurant or cafe stay at 12%.
What does the 25% standard rate apply to?+
Anything not placed in a reduced band: most goods, most services, electronics, clothing, fuel, freight transport, plus spirits, wine and strong beer. When in doubt, 25% is the default.
What falls under the 12% rate?+
Hotel room lets and camping pitches, restaurant and catering services where food is consumed on site, and certain small repairs to bicycles, shoes, leather goods and clothing.
What falls under the 6% rate?+
Books, newspapers, magazines, sheet music and maps, passenger transport by train, bus, taxi and domestic air, entry to cultural events and sporting activities, and, temporarily until the end of 2027, food and groceries including takeaway.
Which sales carry no Swedish VAT at all?+
Healthcare, dental care, social care, education, insurance, banking and securities trading, and most lets and sales of property are exempt, meaning no moms is charged and input VAT generally cannot be reclaimed on related costs. A small set of items, such as prescription medicines, are zero-rated instead, which keeps the right to deduct.
When does a business have to register for moms?+
Registration with Skatteverket is compulsory once taxable turnover exceeds 120,000 kr in a calendar year. Below that threshold a business may stay outside the system or register voluntarily, which lets it reclaim VAT on purchases.
Things to watch
- This calculator gives an estimate for planning and checking receipts. It is not tax advice. Rate classification can turn on fine details, so confirm your specific goods or services with Skatteverket or an authorised adviser before filing.
- The 6% food rate is legislated as temporary to 31 December 2027. Quotes or contracts running past that date should anticipate a possible return to 12%.
Sources
- VAT rates and VAT exemption · Skatteverket
- Temporary reduction of VAT on food from 1 April 2026 · Fiscal Solutions
Last updated: 2026-06-10 · Applies to 2026
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current as of June 2026. The 6% rate on food and groceries is a temporary measure from 1 April 2026 to 31 December 2027; without further legislation groceries return to 12% from 2028.
- Classification is decided by Skatteverket guidance, and borderline cases (for example a bakery selling both takeaway and seated coffee) can involve two rates on one receipt.
Reviewed by Vikas Dulgunde.