# Momsräknare 2026 — Sweden VAT calculator

Source page: https://valem.run/calculators/sweden/vat

Swedish moms is 25% on almost everything. Food carries a temporary 6% from 1 April 2026, down from 12%, while food eaten in at a restaurant or café stays at 12%. Under 120 000 kr of turnover you need not register at all.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 25.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Highest turnover in either of the two preceding calendar years | number |

## Sources

- [Skatteverket - Momssatser och undantag fran moms (25%, 12%, 6%)](https://www.skatteverket.se/foretag/moms/saljavarorochtjanster/momssatserochundantagfranmoms.4.58d555751259e4d66168000409.html) (checked 2026-10-05)
- [Skatteverket - Momsregistrering nar arsomsattningen ar hogst 120 000 kronor](https://www.skatteverket.se/foretag/moms/momsregistrering/momsregistreringnararsomsattningenarhogst120000kronor.4.3152d9ac158968eb8fd1efe.html) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/sweden/vat.json
- Compute by URL: https://valem.run/calculators/sweden/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `sweden/vat`)