Sweden Moms / VAT calculator
Swedish Moms has three rates: 25% standard, 12% intermediate and 6% reduced. The 25% rate is among the highest in the EU; the 6% rate covers books, transport and culture.
Calculate Moms for Sweden
Pick a rate, choose direction (add or remove tax), type the amount. The math updates as you type.
The three Swedish Moms rates in 2026
- Normalskattesats — 25%: most goods and services. Among the highest standard VAT rates in the EU.
- Mellanskattesats — 12%: food and non-alcoholic drinks (including restaurants serving food), hotel accommodation, campsite accommodation.
- Reducerad skattesats — 6%: books (paper and electronic), newspapers, journals, public transport (domestic), concerts, theatre tickets, museum admissions, sporting events.
The 25% standard rate has been in place since 1990 with no changes — one of the most stable VAT rates in Europe.
The math: add or remove Moms
- Add 25%: gross = net × 1.25
- Remove 25%: net = gross ÷ 1.25
- Add 12%: gross = net × 1.12
- Add 6%: gross = net × 1.06
Worked example: a Swedish service invoice shows 1,250 kr inkl. moms. The net (exkl. moms) is 1250 ÷ 1.25 = 1,000 kr. The Moms is 250 kr.
Restaurant context: 12% across the board
Sweden simplified restaurant VAT in 2012: all food and non-alcoholic drinks served in restaurants moved from 25% to 12%, matching the rate already applied to groceries. Alcohol served in restaurants remained at 25%. The result is a meal bill with two rates: 12% on food and non-alcoholic drinks, 25% on wine and beer.
Småföretagsregler — small-business simplification
Swedish small businesses can opt out of VAT registration if annual turnover is below 80,000 SEK (raised from 30,000 SEK in 2017). Below the threshold, no Moms is charged or reclaimed. Above, mandatory registration via Skatteverket follows.
Common Swedish Moms edge cases
- Books and e-books: Both at 6% since July 2019. Audiobooks followed in January 2020.
- Streaming services: 25% standard rate, distinct from the 6% on traditional media.
- Beer and wine in restaurants: 25% — Sweden's alcohol-specific high-tax stance is part of broader public-health policy.
- Public transport: 6% — among the lowest VAT rates on transit in the EU, reflecting Sweden's pro-transit policy.
How to use the calculator
Select 25%, 12% or 6%, enter the amount, choose direction. The calculator returns net, Moms and gross. For mixed-rate restaurant bills, split food/non-alcoholic drinks (12%) and alcohol (25%) into separate lines.
Frequently asked questions
What is the Swedish Moms rate in 2026?
The standard Swedish Moms rate is 25%. A reduced 12% rate applies to food, restaurants (food only), hotels and camping. A super-reduced 6% rate applies to books, newspapers, public transport and cultural admissions.
Why is Swedish Moms so high?
Sweden's 25% standard rate is among the highest in the EU and has remained at that level since 1990. It funds Sweden's extensive public services and welfare state.
When did Swedish restaurant Moms drop to 12%?
On 1 January 2012, restaurant food moved from the 25% standard rate to the 12% intermediate rate. Alcohol served in restaurants remained at 25%.
Are e-books cheaper Moms in Sweden?
Yes, at the 6% super-reduced rate since July 2019. Audiobooks moved to 6% in January 2020. Streaming subscriptions (Netflix, Spotify) remain at 25%.
Can tourists reclaim Swedish Moms?
Yes, non-EU residents on purchases over 200 SEK per shop in a single day, with goods leaving the EU within three months. Use Global Blue or Planet refund services at Arlanda or other EU exit points.