The following VAT rates apply in Sweden (as of 06/2022):
Type |
Designation |
Rate |
Description |
Normal VAT rate |
Normalskattesats |
25% |
for almost all goods and services. |
Reduced VAT rate |
Skattesats 12 procent |
12%
|
- Food (except alcohol)
- Hotel and camping services
- Food, restaurant and catering services
- Repair of certain goods
- and works of art sold by the artist himself.
|
Heavily reduced VAT rate |
Skattesats 6 procent |
6% |
- Printed matter (newspapers, books,...)
- Admission to events, concerts zoos, natural areas,
- library and museum services
- Passenger transport (taxi, bus, air and rail travel)
- Sport
- In the cultural sector, the tax rate of 6 per cent often, but not always, applies.
|
Zero VAT rate |
|
0% |
- Health care, dentistry, social welfare
- Education
- Banking and financial services
- Insurance
- Medicines
- Commercial shipping
- Lottery and gambling
- Purchase and rental of real estate
|
Details of the different VAT rates can be found on the Swedish Tax Agency website:
Comments
0 comments
Please sign in to leave a comment.