Sweden VAT Rate (2026)
Sweden applies a standard VAT rate of 25%. Reduced rates of 12% (food, hotel accommodation, restaurant meals, travel) and 6% (books, newspapers, cultural events, passenger transport) apply to essential goods and services.
Sweden VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 25% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 12% | Reduced | Some foodstuffs; hotel accommodation; restaurants. |
| 6% | Reduced | Domestic passenger transport; books (excluding e-books); newspapers and periodicals; admission to cultural events; writers and composers; admission to sports events; use of sports facilities. |
| 0% | Zero | Medicines supplied on prescription or sold to hospitals; printing and other services related to the production of magazines for non-profit making organisations; intra-community and international passenger transport. |
Sweden standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1969 – 1 Jan 1971 | 11% |
| 1 Jan 1971 – 1 Jun 1977 | 18% |
| 1 Jun 1977 – 8 Sep 1980 | 21% |
| 8 Sep 1980 – 16 Nov 1981 | 23% |
| 16 Nov 1981 – 1 Jan 1983 | 22% |
| 1 Jan 1983 – 1 Jul 1990 | 23% |
| 1 Jul 1990 – present | 25% |
Reduced rate categories in detail
12% reduced rate
The 12% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
6% reduced rate
The 6% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Sweden
Sweden applies its standard 25% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Sweden
Tourist VAT refund in Sweden
Non-EU residents shopping in Sweden can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Sweden VAT refund
Key facts
- Registration threshold: SEK 120,000 annual turnover
- Standard rate: 25%
- Reduced rates: 12%, 6%, 0%
- Tax authority: Skatteverket
- Currency: EUR
FAQ
What is the VAT rate in Sweden?
The standard VAT rate in Sweden is 25%.
Reduced rates of 12% and 6% and 0% apply to essential goods and services.
What is the import VAT rate for Sweden?
Import VAT into Sweden is charged at the standard 25% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Sweden VAT number?
Sweden VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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