Sweden VAT (moms) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Sweden applies a standard rate of 25%, a 12% rate (restaurants, hotels), and 6% (books, transport, and food from 1 April 2026).
How this is calculated
- Choose whether to add Swedish VAT (moms) to a net amount or remove it from a VAT-inclusive price.
- To add VAT: multiply the net price by 1.25 (25% standard rate), 1.12 (12% reduced) or 1.06 (6% reduced). To remove VAT: divide the gross price by the same multiplier.
- From 1 April 2026 food is taxed at 6% (reduced from 12%). Accommodation and cultural events remain at 12%. The standard 25% rate applies to most goods and services.
FAQ
What are Sweden's VAT rates in 2026?
Sweden has three VAT rates in 2026: 25% standard (most goods and services), 12% reduced (accommodation, restaurant meals, cultural events) and 6% reduced (food and non-alcoholic drinks from 1 April 2026, newspapers, books, passenger transport, sport). Verify current classifications with Skatteverket.
Did Swedish food VAT change in 2026?
Yes. The VAT on food and non-alcoholic drinks was reduced from 12% to 6% with effect from 1 April 2026, making Sweden one of the EU countries with the lowest food VAT rate.
When must a business register for VAT in Sweden?
A business established in Sweden must register for VAT (momsregistrering) when its annual taxable turnover exceeds the registration threshold. Check the current threshold and rules with Skatteverket.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 27 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- Skatteverket — Prisbasbelopp (PBB) 59 200 SEK 2026
- Skatteverket — Grundavdrag tier 1 upper FFI 58 608 SEK
- Skatteverket — Jobbskatteavdrag tier 1 upper AI 53 872 SEK 2026
- Skatteverket — Skattereduktion max 1 500 SEK (BFI 40 000 to 240 000)
- Skatteverket — Public service-avgift max 1 184 SEK 2026
- Skatteverket — Moms standardniva 25%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Sweden tax guides
- How Income Tax Works in Sweden (2026): Kommunalskatt, Jobbskatteavdrag and State Tax →
- Social Contributions in Sweden (2026): Arbetsgivaravgift, Allman Pensionsavgift and Egenavgifter →
- Self-Employed Tax in Sweden (2026): Enskild Firma, Egenavgifter 28.97% and Schablonavdrag →
- How VAT (Moms) Works in Sweden (2026): 25% Standard Rate, 12%, 6% and Registration →