Sweden VAT / Sales Tax
Detailed vat / sales tax rates and rules for Sweden in 2026.
VAT / Sales TaxSEK
Sweden applies a standard VAT (mervärdesskatt or moms) rate of 25%, with reduced rates of 12% and 6%. The Swedish VAT system follows EU directives. Electronic invoicing and digital reporting are increasingly required. The VAT registration threshold is relatively low, and most businesses must register for VAT.
Standard Rate
25%
Registration Threshold
SEK 80,000 per year in taxable turnover
Reduced Rates
12% — Food and beverages (excluding alcohol), restaurant and catering services, hotel accommodation, camping6% — Books, newspapers, magazines, cultural and sporting events, passenger transport, copyrights for literary and artistic works0% — Exports, intra-EU supplies, healthcare, education, financial services (exempt without credit)
How Sweden VAT / Sales Tax compares
Sweden’s standard VAT / sales tax rate of 25% is the 3rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Sweden
25%
Europe average
19.9%
Global average
13.7%
