VAT calculator: work out VAT in 2026

VAT rates 2026

• 25 per cent: most goods and services, including alcoholic drinks
• 12 per cent: among other things, restaurant and catering services and repairs of certain goods
• 6 per cent: among other things, food, books and newspapers, and passenger transport

VAT on food was reduced from 12 to 6 per cent on 1 April 2026, and the reduction applies until 31 December 2027 inclusive. Food served on the premises in a restaurant is still charged at 12 per cent. Read more in our guide to VAT on restaurant meals and takeaway food.

How to work out VAT by hand

• Adding VAT: multiply the price excluding VAT by 1.25, 1.12 or 1.06.
• Removing VAT: divide the price including VAT by 1.25, 1.12 or 1.06.
• Finding the VAT in a price: the VAT is 20 per cent of the price including VAT at the 25 per cent rate, 10.71 per cent at 12 per cent and 5.66 per cent at 6 per cent.

VAT in your bookkeeping

The VAT you charge on your sales is output VAT, and the VAT on your purchases is input VAT. In the VAT return you pay the difference to the Swedish Tax Agency (Skatteverket), or get it back if you have bought more than you have sold. How often you file depends on your turnover. If you sell for no more than SEK 120 000 a year, you may be exempt from VAT. We handle the VAT return as part of your ongoing bookkeeping.