Sweden VAT Calculator 2026
Calculate Swedish VAT with standard (25%) and reduced rates
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Swedish moms: 25%, 12%, 6% and 0%
Sweden calls VAT moms (short for mervärdesskatt). The standard rate is one of the highest in the EU at 25%. Three reduced rates apply:
- 25% — standard; most goods and services, alcohol, electronics, professional services
- 12% — food and non-alcoholic drinks, restaurant and catering services, hotel accommodation, certain art-related sales by the original artist
- 6% — books, newspapers, e-books, music streaming, cinema and concert tickets, museum entry, public passenger transport, sports facility access
- 0% — exports outside the EU, intra-EU B2B supplies, prescription medicines
Registration: SEK 120,000 small-business threshold (since 2025)
From 1 January 2025, Sweden raised its turnover-based VAT exemption from SEK 80,000 to SEK 120,000/year. Below that, businesses don't have to register or charge moms (and can't recover input moms). Above, registration is compulsory.
Foreign businesses without a Swedish establishment selling B2C remotely use OSS or register directly. Foreign sellers shipping to Swedish consumers benefit from the EU-wide IOSS scheme for low-value goods (≤ EUR 150).
The 6% rate covers more than you'd expect
Sweden's 6% bracket is unusually broad. It includes streaming services (Spotify and equivalents), cinema, theatre, concerts, sports admissions and gym memberships, museums, and even certain author/artist royalties. This is more generous than most other EU countries — and useful to remember when buying or selling cultural and sports services. The 6% rate on books and periodicals also applies to digital and audio editions since 2019.
Worked examples
- SEK 1,000 restaurant bill (12% on food, 25% on alcohol): you'll see two moms lines on the receipt.
- SEK 1,000 consulting fee (25%): output moms SEK 250, gross SEK 1,250.
- SEK 99 e-book (6%): moms SEK 5.60 included in the SEK 99 price.
- SEK 1,000 hotel night (12%): moms SEK 107.14 inside SEK 1,000 gross.
Frequently asked questions
Why is the standard rate 25% — that seems high?
Sweden has had a 25% standard VAT rate since 1990 (it briefly hit 23.46% earlier). High consumption tax is a deliberate policy choice that funds Sweden's welfare model. The reduced 12% and 6% rates take some pressure off essentials and cultural goods.
Are software and SaaS at 25% or 6%?
SaaS, downloadable software and most digital services are 25%. The 6% rate for “digital” content is limited to publication-style media (e-books, periodicals, newspapers, music streaming). Functional software products are standard-rated.
When are returns due?
Default is monthly returns due the 26th of the second following month. Smaller businesses (turnover < SEK 40 million) can file quarterly. Annual filing is available for very small businesses below SEK 1 million by application.
How does moms interact with Norwegian customers?
Norway is in the EEA but not the EU VAT area. B2B services to a Norwegian business are outside Swedish moms scope (the buyer self-accounts under Norwegian rules); B2C goods shipped to Norway are exports (0% Swedish moms, but Norwegian VOEC may apply on the seller). See the related Norway VAT calculator.
Can tourists get moms back?
Yes, through Global Blue or Planet at participating retailers — minimum purchase SEK 200, taken out of the EU within three months. Get the form stamped by Swedish customs at exit.
Official sources
Last reviewed: 2026-05-10.