Sweden VAT Calculator & Rate
Sweden VAT calculator
VAT = 100.00 × 25% = 25.00; gross = 100.00 + 25.00 = 125.00
How much is VAT in Sweden?
In Sweden the tax is known as moms.
Skatteverket: standard rate 25%; reduced rates 12% and 6%. From 1 April 2026 food (including takeaway) is taxed at 6% instead of 12%, until 31 December 2027; food and drink consumed at a restaurant or café stays at 12%.
Sweden VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 25% standard | 25/125 ≈ 20% | 25.00 / 125.00 | 250.00 / 1,250.00 | 20.00 / 80.00 | 200.00 / 800.00 |
| 12% | 12/112 ≈ 10.7143% | 12.00 / 112.00 | 120.00 / 1,120.00 | 10.71 / 89.29 | 107.14 / 892.86 |
| 6% | 6/106 ≈ 5.6604% | 6.00 / 106.00 | 60.00 / 1,060.00 | 5.66 / 94.34 | 56.60 / 943.40 |
What each VAT rate applies to in Sweden
| Rate | Applies to | Source |
|---|---|---|
| 6% | Food, including takeaway food (from 1 April 2026 until 31 December 2027; previously 12%) | skatteverket.se |
| 12% | Food and drinks for consumption at a restaurant or café (spirits, wine and strong beer 25%) | skatteverket.se |
| 12% | Room rentals in hotels, guesthouses, hostels and similar; caravan and tent pitches and simple cabins at campsites | skatteverket.se |
| 12% | Sales of works of art | skatteverket.se |
| 12% | Repair services for bicycles, shoes, leather goods, clothing and household linen | skatteverket.se |
| 6% | Books, brochures, newspapers and periodicals, including e-books and e-journals, sheet music, maps (25% if mainly advertising) | skatteverket.se |
| 6% | Passenger transport within Sweden by train, air, bus and taxi (freight transport 25%) | skatteverket.se |
| 6% | Admission to concerts, theatre, ballet and similar performances and zoos; sports activities and admission to sporting events | skatteverket.se |
| 6% | Granting or transferring copyright in literary or artistic works | skatteverket.se |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.