VAT Calculator vat-calculator.net
Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
| See also: | VAT Margin Scheme calculator |
| Percentage calculator |
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Sweden | |
| standard | 25% Most goods and services that are not subject to a reduced VAT rate or an exemption. This includes spirits, wine and strong beer. |
| reduced | 12% Restaurant and catering services; hotel and similar accommodation and camping; supplies and intra-Community acquisitions of works of art when the margin scheme is not used, and imports of works of art, collectors’ items and antiques; repairs of bicycles, shoes, leather goods, clothing and household linen. 6% Food temporarily from 1 April 2026 through 31 December 2027; passenger transport; books, newspapers and certain electronic publications; admission to concerts, circuses, theatre, opera and ballet and, from 1 July 2026, dance events; zoos and certain presentations of natural areas; certain library and museum services; certain copyrights; and sports services. |
| exempt with deduction | Qualifying exemptions: no output VAT is charged, but input VAT remains deductible. These include, among other things, exports of goods outside the EU, intra-Community supplies of goods when the conditions are met, and medicines supplied to hospitals or dispensed on prescription. |
| exempt without deduction | Exemptions include qualifying healthcare and dental care, social welfare, certain education, banking and financial services, insurance and securities transactions, certain supplies of real estate, and performing artists’ own performances before an audience. Input VAT attributable to exempt activities is generally not deductible. |
| out of scope | Work performed in an employment relationship is outside the VAT system because it is not carried out independently. Subject to certain conditions, a transfer of an entire business or an independent part of a business is also treated as outside the scope of VAT. |
| reverse charge | Under the reverse-charge mechanism, the customer accounts for VAT. It applies, among other cases, to most construction services between businesses in the construction sector, certain supplies of gold, waste and metal scrap and emission allowances, and certain supplies by foreign businesses. It also applies to mobile phones, integrated circuit devices, game consoles, tablets and laptops when the taxable amount for these goods on the invoice exceeds SEK 100,000. |
| margin scheme | The VAT margin scheme (VMB) may in certain cases be used when a reseller sells second-hand goods, works of art, collectors’ items or antiques acquired from a seller who was not entitled to deduct VAT. VAT is calculated on the profit margin instead of the full selling price. The VAT amount must not be shown separately on the invoice and the buyer has no right to deduct it. The scheme is optional; the normal VAT rules may be used instead. The reduced 12% rate for works of art cannot be combined with the margin scheme. VAT Margin Scheme calculator |
| small business VAT exemption | Businesses established in Sweden may, subject to the conditions, use the small-business VAT exemption when their annual turnover in Sweden does not exceed SEK 120,000. The exemption is optional; the business does not charge VAT and normally cannot deduct input VAT. A business established in another EU country may also use the exemption in Sweden if its Swedish annual turnover remains within SEK 120,000, its total annual EU turnover does not exceed EUR 100,000 and the other conditions are met. |
| Upcoming changes: | |
| 1 Jan 2028 | The temporary VAT reduction on foodstuffs ends and the rate returns from 6% to 12%. Skatteverket |
| Past changes: | |
| 1 Jul 2026 | VAT on admission to dance events is reduced from 25% to 6%. Skatteverket |
| 1 Apr 2026 | The VAT rate on foodstuffs is temporarily reduced from 12% to 6% through 31 December 2027. Restaurant and catering services remain at 12%, while spirits, wine and strong beer remain at 25%. Skatteverket |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.