VAT rates

We have different tax rates depending on the type of product or service you sell, the most common VAT rate in Sweden is 25%. Below are examples of goods and services with different rates than 25%. You can read more about what VAT rates apply for different goods and services at skatteverket.se.

12% VAT
  • Food
  • Camping, campsite rentals
  • Hotel rooms
  • Artwork
6% VAT
  • Sporting events
  • Domestic trains, buses, flights and taxi rides
  • Books, newspapers, maps (printed or on CD)
  • Admission to the theatre, cinema, museums, concerts and the zoo
0% VAT
  • Healthcare
  • Dental care
  • Sale or lease of real estate (in some cases this is subject to VAT)
  • Library
  • Banking and insurance
  • Social care and education

The VAT must be reported to Skatteverket after the VAT period has ended. The frequency of VAT reporting depends on the company's turnover, but it is usually done monthly or quarterly. Read more at Skatteverket's website to learn more about the different VAT periods.

Related topics

Checklist - VAT reports for limited liability companies

VAT VAT

Correcting deviation related to incorrect sales category