Sweden VAT Rates 2026: The 25% Moms System
Swedish VAT — moms — runs one of Europe's highest standard rates at 25%, balanced by 12% on hospitality and 6% on books, transport and culture — and, temporarily since April 2026, on food. This guide covers what falls under each rate, the 2026–2027 food cut, the 120,000 kr small-business exemption, and the rules that catch foreign sellers.
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Quick answer: Sweden's VAT (moms) is 25% standard — one of the EU's highest — with 12% on dine-in restaurant meals and hotels, and 6% on books, newspapers, passenger transport, culture and, temporarily from 1 April 2026 to end-2027, food and takeaway. At 25%, the tax equals exactly one-fifth of the gross price. To add or extract Swedish moms, use our Sweden VAT calculator.
Moms: Sweden's VAT
On Swedish receipts, invoices and price discussions, VAT appears as moms — the universal shorthand for mervärdesskatt(value-added tax). Sweden replaced its old retail sales tax ("omsen") with moms in 1969, and after climbing through the 1970s and 80s the standard rate settled at 25% in 1990, where it has stayed for over three decades — tied with Denmark and Croatia for the second-highest headline rate in the EU (only Hungary's 27% is higher). The tax is administered by Skatteverket, the Swedish Tax Agency.
The three Swedish rates in 2026
| Rate | Swedish name | What it covers |
|---|---|---|
| 25% | Standardsats | The default: electronics, clothing, furniture, vehicles, fuel, alcohol (shop or restaurant), consulting and most other services — anything without a listed exception. |
| 12% | Reducerad sats | Restaurant and café meals eaten in (the service), hotel and camping stays, minor repairs of bikes, shoes and clothing, artists' own sales of artworks. |
| 6% | Reducerad sats | Books, newspapers and magazines (including digital), public transport and domestic passenger travel, taxis, admission to concerts, theatre, cinema, museums and sports events, use of sports facilities — plus, temporarily from 1 April 2026 to 31 December 2027, groceries, non-alcoholic drinks and takeaway food. |
The pattern to remember since April 2026: buying food is 6%, eating out is 12%, reading and moving are 6%, drinking alcohol is always 25%. A restaurant bill therefore splits: the meal at 12%, the wine at 25% — while the same dishes as takeaway ring up at 6%.
The temporary 6% food rate (1 April 2026 – 31 December 2027)
In February 2026 the Riksdag passed the government's flagship cost-of-living measure: moms on foodstuffs is halved from 12% to 6% between 1 April 2026 and 31 December 2027. The scope follows the goods, not the seller:
- At 6%: groceries and other food for human consumption, non-alcoholic drinks including bottled water, and takeaway from restaurants and cafés.
- Still at 12%: restaurant and catering service — eating in. The same latte is 6% to go, 12% at the table, which makes the checkout question "här eller ta med?" a tax question too.
- Never included: alcohol and tobacco/nicotine products (25%), tap water, and medicines (which have their own rules).
Unless extended, the rate snaps back to 12% in January 2028 — so receipts from this window need the 6% factor (divide by 1.06), not the usual 1.12.
A quick history: how Sweden reached 25%
| Period | Standard rate | Context |
|---|---|---|
| 1969 | ~11% | Moms introduced, replacing the retail sales tax |
| 1970s – 1980s | rising steps | Repeated increases as the welfare state expanded (17.65%, then 23.46%) |
| Since 1990 | 25% | The current rate — unchanged for 35+ years; food later cut to 12% and books/transport to 6% |
The 120,000 kr small-business exemption
Since 2025, a business established in Sweden whose taxable turnover stays under 120,000 kr per year (about €10,500) can operate under momsbefrielse: it charges no moms, files no VAT returns, and forfeits input-VAT deductions. The exemption is optional — a side business with big equipment purchases often registers voluntarily to reclaim the 25% on its costs. Cross the threshold and registration with Skatteverket becomes mandatory.
Rules that catch foreign sellers
- No threshold for non-established sellers. Store goods in a Swedish warehouse or sell locally as a non-EU business and you must register for moms from the first sale — the 120,000 kr exemption is only for Sweden-established businesses (and, under the EU small-business scheme, some EU ones).
- Distance selling runs through OSS. EU e-commerce into Sweden above the €10,000 EU-wide threshold charges Swedish 25/12/6% via the One Stop Shop rather than a local registration.
- Digital services are 25% from the first krona for B2C sales, with no threshold for non-EU providers.
- Filing frequency follows size: annual returns under 1 million kr turnover, quarterly up to 40 million kr, monthly above.
Doing the math
At 25%, Swedish moms has the cleanest mental arithmetic in Europe: the tax is a quarter of the net and exactly a fifth of the gross. So 1,250 kr gross → 250 kr moms, no calculator needed. For 12% and 6% (divide by 1.12 or 1.06), or to run the numbers precisely, use the Sweden VAT calculator — or the fully-Swedish Momsräknare. Receipts in bulk go faster through the reverse VAT calculator.
Frequently asked questions
Quick answers to the most common questions users ask.
What is the VAT rate in Sweden in 2026?
Sweden's standard VAT rate is 25% — among the highest in the EU, shared with Denmark and Croatia. Two reduced rates apply: 12% (dine-in restaurant meals, hotels) and 6% (books, newspapers, public transport, culture). The big 2026 change: from 1 April 2026 to 31 December 2027, food and takeaway are temporarily cut from 12% to 6%.
What does 'moms' mean on a Swedish receipt?
Moms is the everyday Swedish word for VAT — short for mervärdesskatt, 'value-added tax'. A Swedish receipt typically shows the total including moms, then breaks out how much of it was tax at each rate.
How much is VAT on food and restaurants in Sweden?
Since 1 April 2026 they differ: groceries and takeaway carry a temporary 6% moms (through 31 December 2027), while dine-in restaurant and catering service stays at 12% — the same coffee is 6% to go and 12% at the table. Alcoholic drinks are always the exception: beer, wine and spirits are taxed at the full 25% whether bought at Systembolaget or served in a restaurant.
What is taxed at 6% in Sweden?
The 6% rate covers reading and culture: books, newspapers and magazines (print and digital), public transport and domestic passenger travel, taxi journeys, admission to concerts, theatre, museums and sports events, and use of sports facilities.
Has Sweden always had 25% VAT?
No — but almost. Sweden introduced moms in 1969 (replacing a retail sales tax) at an effective rate near 11%, and the rate climbed through the 1970s and 80s before reaching 25% in 1990. It has stayed there since, making it one of Europe's most stable VAT rates.
Do small businesses in Sweden have to charge moms?
Not necessarily. Since 2025, businesses established in Sweden with annual turnover up to 120,000 kr (raised from 80,000 kr) can use the momsbefrielse exemption: no VAT charged, no VAT returns — but also no input-VAT deduction. Registration is voluntary below the threshold.
Do foreign companies get the Swedish VAT exemption?
Only EU businesses using the EU-wide small-business scheme can, under strict conditions. A non-EU seller — or any business storing goods in Sweden for local delivery — must generally register for moms from the first krona of sales. Digital services sold B2C into Sweden are handled via the OSS with Swedish 25% moms from the first sale.
How often are Swedish VAT returns filed?
It depends on turnover: annually if under 1 million kr, quarterly up to 40 million kr, and monthly above that. Returns are filed with Skatteverket, the Swedish Tax Agency, and late filings attract a 625 kr fee.
How do I calculate Swedish VAT from a gross price?
Divide by 1 plus the rate: 1,250 kr ÷ 1.25 = 1,000 kr net, so 250 kr is moms. A shortcut used in Sweden: at 25%, the tax is exactly 20% of the gross price. At 12% divide by 1.12; at 6% by 1.06. Our Sweden VAT calculator does this both ways.
Is VAT refundable for tourists shopping in Sweden?
Yes — non-EU residents can use tax-free shopping schemes on goods exported unused, subject to the operator's minimum purchase. Because Sweden's rate is 25%, the theoretical refund is large, but operator fees reduce what you actually receive.
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All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Government & Tax Authority Sources
Skatteverket — Moms
The Swedish Tax Agency's official portal for VAT rates, registration and returns.
skatteverket.seInternational Tax Bodies
European Commission — VAT Guide
Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.
ec.europa.euOECD — Consumption Tax Database
Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.
oecd.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.
· Rate source metadata is tracked in the TaxesLedger tax data registry.
