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.
Sources and verification
Dataset last reviewed 2026-07-18 · tax year 2026 · 30 documented values
Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.
8 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 — Public service-avgift max 1 184 SEK 2026
- Skatteverket (English) — VAT rates and VAT exemption: standard rate of VAT is 25%
- Skatteverket — Moms reducerad 12% (livsmedel t.o.m. 31 mar 2026, hotell, kultur)
- Skatteverket — Skatteverket: 'Full arbetsgivaravgift ar 31,42 procent pa den bruttolon och formansvarden' du betalar ut, for personer fodda 1959-2007
- Forsakringskassan — Forsakringskassan: 'Hogsta mojliga SGI ar 2026: 592 000 kronor (10 ganger prisbasbeloppet)'
⚠️ 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 →