Global VAT Calc

Sweden VAT Calculator

Last reviewed 16 October 2026

Moms is the word to look for on a Swedish receipt: 25% standard, plus a registration threshold that jumped in 2025. Add or remove it in kronor.

Net (excl. VAT)—
VAT amount—
Gross (incl. VAT)—
All rates

Sweden’s moms rates

RateTypical application
Standard — 25%Most goods and services.
Reduced — 12%Foodstuffs, restaurant and catering services, hotel accommodation.
Reduced — 6%Books and newspapers, passenger transport, cultural and sporting events.
Zero-ratedExports and certain cross-border supplies.

Swedish VAT is called moms (a contraction of “mervärdesskatt”) — the word to search for on Swedish invoices and receipts alongside the rate. Consumer prices are displayed inclusive of moms.

The 12% band is the one you'll meet on a weekend trip: hotel rooms, restaurant bills and most food sit there. Books, buses and museum tickets fall to 6%, and everything else generally runs at the standard 25%.

SEK amounts, worked both ways

  • SEK 1,000 net → SEK 1,250 (moms SEK 250).
  • SEK 1,250 ÷ 1.25 = SEK 1,000 net.
  • SEK 800 net → SEK 1,000; SEK 10,000 gross → SEK 8,000 (moms SEK 2,000).
  • At 12%: SEK 500 → SEK 560 (moms SEK 60). At 6%: SEK 500 → SEK 530.

At 25% the mental check is unusually tidy: moms works out to exactly a fifth of the gross figure, so divide any total by 5 to see the tax inside it. SEK 1,250 gross → SEK 250 of moms.

Both reduced bands bring their own divisors: at 12%, a SEK 560 gross figure is SEK 500 net plus SEK 60 of moms; at 6%, SEK 530 gross is SEK 500 net plus SEK 30. And a SEK 750 till total hides SEK 600 net with SEK 150 of moms at the top rate.

Threshold, filing, and the F-skatt pairing

  • Threshold: since 1 January 2025 the registration threshold is SEK 120,000 of annual turnover (raised from SEK 80,000). Non-resident businesses making taxable supplies in Sweden register regardless of size.
  • Filing: moms declarations are filed monthly, quarterly or annually depending on turnover — most small businesses use quarterly or annual filings via Skatteverket.
  • Cross-border: intra-EU B2B services are reverse-charged; distance sales to consumers run through the EU One Stop Shop. Swedish VAT numbers end with “01” and are VIES-checkable.
  • Authority: Skatteverket (the Swedish Tax Agency) administers VAT; “F-skatt” and VAT registration go together for most businesses.

Two things trip people up here. The threshold is recent, so plenty of older guidance still quotes SEK 80,000; and if you're a foreign business selling into Sweden, the threshold doesn't apply to you at all.

Related tools

Norway VAT calculator · Denmark VAT calculator · Finland VAT calculator · All VAT rates

Swedish VAT questions

What is the VAT rate in Sweden?

The standard moms rate is 25%. Reduced rates of 12% (food, restaurants, hotels) and 6% (books, transport, culture) apply to specific categories.

How do I remove 25% moms from a price?

Divide by 1.25. SEK 1,250 including moms becomes SEK 1,000 net with SEK 250 of moms.

When must a Swedish business register for VAT?

From 1 January 2025, registration is required once annual turnover exceeds SEK 120,000 (previously SEK 80,000). Foreign businesses register regardless of the threshold.

What does “moms” mean?

Moms is the Swedish term for VAT (from mervärdesskatt). It appears on invoices as “moms” with the rate, for example “moms 25%”.

How often are Swedish VAT returns filed?

Monthly, quarterly or annually, depending on your turnover. Most small businesses file quarterly or once a year with Skatteverket.

Checked against Skatteverket on 16 October 2026 · Methodology · Editorial standards · Report an error