What are the MOMS rates in Sweden?

Sweden has three positive VAT rates: 25% standard on most goods and services, 12% on food, restaurants and hotel stays, and 6% on books, newspapers, passenger transport and cultural events.

MOMS is short for mervärdesskatt, the Swedish value-added tax. It is added at each stage of supply and ultimately paid by the final consumer, like VAT in other EU countries.

Which rate applies to restaurant meals in Sweden?

Restaurant and catering services are taxed at the reduced 12% rate, the same band as groceries and hotel accommodation. Alcoholic drinks served in restaurants, however, are taxed at the 25% standard rate.

How do I extract MOMS from a price?

Switch to extract mode and select the rate. The tool divides the gross by 1 plus the rate to find the net amount, then reports the MOMS contained within the price.

Does this tool store my data?

No. All calculations run locally in your browser. No amounts are transmitted to any server.

Sweden MOMS Calculator — 25% / 12% / 6%

Sweden charges MOMS (mervärdesskatt), its value-added tax, at three positive rates depending on the product category. This calculator sends your amount through the correct rate and computes the VAT to add or the VAT already contained in a tax-inclusive price.

How it works

Pick one of Sweden’s three rates:

25% standard — most goods and services.
12% reduced — food and groceries, restaurant and catering services, and hotel accommodation.
6% low — books, newspapers, passenger transport and cultural events such as concerts and the cinema.

The maths follows the usual VAT rule. In add mode the gross equals net × (1 + rate). In extract mode the net equals gross ÷ (1 + rate), and the MOMS is the difference.

Example

Add 25% MOMS to a SEK 800 net price:

MOMS = 800 × 0.25 = SEK 200.00
Gross = SEK 1,000.00

Extract 6% MOMS from a SEK 106 book purchase: 106 ÷ 1.06 = SEK 100.00 net, with SEK 6.00 MOMS included.

Notes

Mind the category boundaries: a restaurant meal is 12% but the alcohol served with it is 25%, and a printed book is 6% while many digital services are 25%. Confirm the correct category before issuing an invoice.