Sweden VAT calculator: moms at 25, 12 and 6% for 2026 and 2027
Add Swedish VAT (moms) to an amount or take it out of a price including VAT. Free, no account, runs in your browser.
Law as of 12 November 2026. Ch. 9 ss. 2–19 of the Swedish VAT Act (mervärdesskattelagen 2023:200) as amended by SFS 2026:118; 12% on food from 1 January 2028 under SFS 2026:119; ch. 18 of the VAT Act.
Your figures
Enter the amount with or without separators, for example 12,500 or 12500.50.
Result
VAT (moms)
250,00 kr
- Amount excluding VAT1 000,00 kr
- VAT (moms) 25%250,00 kr
- Amount including VAT1 250,00 kr
At 25%, VAT is 20% of the amount including VAT.
Under the VAT exemption (turnover up to SEK 120,000 a year) you charge no VAT.
How we calculate
1. Adding VAT
The amount excluding VAT times the rate gives the VAT. Example: SEK 1,000 × 25% = SEK 250 VAT, SEK 1,250 in total. The VAT is rounded to whole öre.
2. Removing VAT
The VAT is the price including VAT times the rate divided by 100 plus the rate. At 25%, VAT is therefore 20% of the price including VAT, at 12% it is 10.71% and at 6% it is 5.66%. Example: SEK 1,250 × 25/125 = SEK 250 VAT, SEK 1,000 excluding VAT.
3. The right rate
25% applies to most sales (ch. 9 s. 2 of the VAT Act, mervärdesskattelagen). 12% applies to hotel rooms and camping, restaurant and catering services (except spirits, wine and strong beer) and some repairs (ch. 9 ss. 4–7). 6% applies to passenger transport, books and newspapers, concerts and theatre, and sports (ch. 9 ss. 8–18). Food (livsmedel) is at 6% from 1 April 2026 to 31 December 2027 (ch. 9 s. 19), then 12% again.
What the calculator covers
- One amount at one rate. If an invoice has lines at different rates, calculate each line separately.
- VAT is rounded to whole öre on each amount.
- Food served in a restaurant is a restaurant service at 12%. The same food sold as goods is at 6% until the end of 2027.
- Spirits, wine and strong beer are at 25%, also in a restaurant. Tap water is at 25%, bottled water at the food rate.
- Under the small-business VAT exemption (momsbefrielse, turnover up to SEK 120,000 a year, ch. 18 of the VAT Act) you charge no VAT at all.
Norman in Sweden
Norman is an AI bookkeeping app for the self-employed and small companies: bookkeeping, invoicing and taxes in one app. You review and approve. Norman is live in Germany and Poland today. For Sweden, Norman is in preparation.
Frequently asked questions about Swedish VAT
How do I calculate 25% VAT in Sweden?
Multiply the amount excluding VAT by 0.25. SEK 800 gives SEK 200 VAT and SEK 1,000 including VAT.
How do I remove 25% VAT from a price?
Multiply the price including VAT by 0.2, because the VAT is 20% of the price including VAT. SEK 1,000 including VAT contains SEK 200 VAT, and SEK 800 is the price excluding VAT.
What is the VAT on food in Sweden in 2026?
6% from 1 April 2026 to 31 December 2027 (ch. 9 s. 19 of the VAT Act). From 1 January 2028 it is 12% again, which is already enacted (SFS 2026:119). Spirits, wine, strong beer and tap water are at 25%, and restaurant meals at 12%.
What is taxed at 12% and 6% in Sweden?
12%: hotel rooms and camping, restaurant and catering services, and some repairs of bicycles, shoes and clothes. 6%: food until the end of 2027, passenger transport, books and newspapers, concerts, theatre and sports.
Do I have to charge VAT as a sole trader (enskild firma)?
Not if your turnover is up to SEK 120,000 this year and was not higher in either of the two previous years. The VAT exemption (momsbefrielse) then applies automatically (ch. 18 of the VAT Act). Otherwise you charge VAT on what you sell.
Information, not tax advice. The calculator stores and sends nothing.