Swedish VAT (Moms) Guide & Calculator
Calculate Swedish VAT with our easy-to-use calculator. In Sweden, VAT is known as Mervärdesskatt (Moms). This tool helps you accurately find the gross or net prices for any of Sweden's current VAT rates.
Current VAT Rates in Sweden
Sweden applies three VAT rates:
- Standard Rate (25%): This is one of the highest standard rates in the world and applies to most goods and services.
- Reduced Rate (12%): This rate applies to foodstuffs, restaurant services, and works of art.
- Super Reduced Rate (6%): The lowest rate is applied to goods and services such as books, newspapers, passenger transport, and admission to cultural and sporting events.
History of VAT in Sweden
Sweden introduced its Value Added Tax system on January 1, 1969, with a standard rate of 11.11%. The country has a long history of high VAT rates as a cornerstone of its extensive welfare state. The standard rate has been 25% since 1990, with a few minor adjustments to the reduced rates over the years.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/01/1996 | 25% | 12% / 6% |
| From 01/01/1993 | 25% | 21% / 12% |
| From 01/01/1992 | 25% | 18% |
| From 01/03/1990 | 25% | 13.64% |
| From 01/01/1983 | 23.46% | 12.87% / 3.95% |
| From 08/09/1980 | 23.46% | 12.87% / 3.95% |
| From 16/10/1977 | 20.63% | 11.43% / 3.54% |
| From 01/01/1971 | 17.65% | 9.89% / 3.09% |
| From 01/01/1969 | 11.11% | 6.38% / 2.04% |