VAT rates in Sweden (2026)
Last reviewed: 7 November 2026
In short: The standard VAT rate is 25%, with reduced rates of 12% and 6%. Food is at 6% until 31 December 2027 and 12% from 1 January 2028. Skatteverket is the authority, and the small-business limit is SEK 120,000.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The standard VAT rate is 25% of the taxable amount. [1] |
| Reduced VAT ratesValue added tax | A 12% rate applies to hotel rooms, camping, restaurant and catering services (not alcohol), art and some repairs. A 6% rate applies to passenger transport, books, newspapers and periodicals, and certain sports services. [1] |
| VAT on foodValue added tax | Food is taxed at 6% (excluding spirits, wine and strong beer; bottled water is included). This rate ends on 31 December 2027. From 1 January 2028 the rate on food is 12%. [1] |
| VAT registration thresholdValue added tax | A taxable person is exempt from VAT if domestic annual turnover does not exceed SEK 120,000 in the calendar year and did not exceed it in either of the two previous years. [1] |
| Tax authorityValue added tax | Skatteverket (the Swedish Tax Agency) is the authority that decides on VAT matters under the VAT Act, for example on exemption for small businesses. [1] |
Notes
- The 6% and 12% lists were read in part. The full lists of goods and services are in 9 kap. of the Act.
Sources
- Sveriges riksdag: Mervärdesskattelag (2023:200) (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.