Sweden VAT calculator (moms)

How moms (vat) in Sweden is calculated

Skatteverket states the normal rate plainly: "Du ska ta ut 25 procent moms på nästan alla varor och tjänster". The reduced bands are where Sweden currently differs from itself year to year, so the figures on this page are dated deliberately.

The 6% on food is **time-limited**. Skatteverket gives it from 1 April 2026 — food previously carried 12% — and the reduction is legislated to run to the end of 2027, after which food returns to 12%. Food eaten in at a restaurant or café was never part of the reduction and stays at 12% throughout, which means the same ingredients can carry two different rates depending on whether the customer sits down. This page states the rates in force for 2026 and does not model the reversal, so re-check it for a 2028 invoice.

The registration test looks back three years, not one. The exemption applies where turnover is at most 120 000 kr "under det aktuella kalenderåret" and has not exceeded that figure "under något av de två närmast föregående kalenderåren". The calculator therefore asks for the higher of the two preceding years, which is exactly what that test turns on — asking for both separately would add an input without changing a single answer.