In Sweden, Value-Added Tax (VAT) is levied. VAT is a general consumption tax that is charged directly on the sale of goods and services in Sweden.
The different VAT rates in Sweden are:
| Rate | Type | Goods and services |
|---|---|---|
| 25% | Standard | All goods and services, except those excluded |
| 12% | Intermediary | Certain foods, hotel accommodation; minor repair of bicycles, shoes and leather goods; clothing and household linen; certain works of art; (find extensive list) |
| 6% | Reduced | Newspapers; magazines; books; passenger transport; some cultural services; (find extensive list) |
| 0% | Zero | Intra-community supplies of goods; international passenger transport; certain medicines; certain services for non-profit organisations |
Some goods and services such as financial and insurance services, are exempt from VAT.