Sweden levies Moms (short for Mervärdesskatt, literally “value-added tax”) on most goods and services supplied within the country. At 25%, Sweden’s standard rate is one of the highest in the European Union — sitting alongside Denmark and Norway at the top of the European VAT scale. Two reduced rates exist — 12% for food and hospitality, and 6% for books, newspapers, and passenger transport — plus a zero/exempt category for exports and certain services.
This calculator handles both directions: add Moms to a net (pre-tax) price to find the consumer-facing gross, or remove Moms from a gross (tax-inclusive) price to recover the net and the tax component. All four rate bands are available, the currently active band is highlighted in the reference table, and every result figure has a one-click copy button for pasting into invoices, quotes, or spreadsheets.
How Moms is calculated
Swedish Moms uses the standard EU value-added-tax formula:
Adding Moms (net to gross)
Gross = Net × (1 + rate) Moms amount = Net × rate
At 25%: a 1,000 kr net price × 1.25 = 1,250 kr gross, with 250 kr of Moms.
Removing Moms (gross to net)
Net = Gross ÷ (1 + rate) Moms amount = Gross − Net
At 25%: a 1,250 kr gross price ÷ 1.25 = 1,000 kr net, confirming the 250 kr Moms embedded in the price.
The same formulas apply at 12% (divisor 1.12) and 6% (divisor 1.06). The zero rate simply produces no Moms amount.
Worked example — catering invoice
A Stockholm restaurant quotes a corporate lunch at a net price of 4,800 kr before Moms. Food and restaurant meals fall under the 12% reduced rate:
| Line | Amount |
|---|---|
| Net price (excl. Moms) | 4,800.00 kr |
| Moms at 12% | 576.00 kr |
| Total (incl. Moms) | 5,376.00 kr |
The diner pays 5,376 kr; the restaurant remits 576 kr of Moms to Skatteverket.
Now suppose a freelance consultant receives a gross payment of 18,750 kr for advisory work (subject to 25% standard Moms). To split out the net revenue:
| Line | Amount |
|---|---|
| Gross received (incl. Moms) | 18,750.00 kr |
| Moms at 25% (= 18,750 ÷ 1.25 × 0.25) | 3,750.00 kr |
| Net revenue (excl. Moms) | 15,000.00 kr |
Sweden Moms rate reference
| Rate | Category | Typical examples |
|---|---|---|
| 25% | Standard (normalskattesats) | Electronics, clothing, software, professional services, alcohol, cars |
| 12% | First reduced | Groceries, restaurant meals, take-away, hotel stays, camping |
| 6% | Second reduced | Books, e-books, newspapers, bus/rail/ferry tickets, concerts, museums |
| 0% | Zero / exempt | Exports outside EU, intra-EU supply of goods, medical care, education |
Rates are set by the Swedish parliament (riksdagen) and administered by Skatteverket (the Swedish Tax Agency). The current rate structure has been stable since the early 1990s, though the boundaries of which goods qualify for reduced rates are occasionally revised.
Who needs this calculator?
- Swedish businesses invoicing domestic customers need the gross (incl. Moms) figure and a separate Moms line on VAT invoices.
- International buyers paying Swedish suppliers want to know how much of the invoice is recoverable tax versus the actual net cost.
- Freelancers and sole traders (enskild firma) registered for Moms who need to split a received payment into net revenue and the Moms liability to remit.
- Consumers checking whether a quoted price already includes Moms — Swedish shop prices almost always do, but B2B quotes are often net.
For guidance only — not tax advice. Confirm classification with Skatteverket or a Swedish tax adviser for any material transaction.