VAT rates
Last updated: 2021-06-21
When you sell a product or service, you must as a general rule add VAT. The amount of VAT to be added depends on the VAT rate that applies to the goods or services you sell.
Most goods and services have 25% VAT. However, there are cases where the VAT rate is 12% or 6%. For some goods and services, the VAT rate is 0% and then you should not add any VAT at all.
Examples of goods and services that normally have 12% VAT:
- Food
- Restaurant and catering operations
- Room rental in hotel, guest house or hostel operations
Examples of goods or services that normally have 6% VAT:
- Sports activities
- Newspapers and books
- Train, air, bus and taxi transport within Sweden
Examples of goods or services that normally have 0% VAT:
- Healthcare
- School activities
- Banking or insurance business