Moms Calculator 2026
Estimate your VAT payment. Covers all three Swedish moms rates.
VAT registration required
Annual revenue 400 000 SEK. Registration threshold: 80 000 SEK/year.
Revenue incl. moms (quarterly)
Expenses incl. moms (quarterly)
Moms to pay (quarterly)
14 000 SEK
Per month
4 667
Utgaende moms (sales, 25%)20 000
Ingaende moms (purchases, 25%)-6 000
Net moms to Skatteverket14 000
Annual total56 000
Swedish VAT Rates 2026
25%
Standard
Most goods and services
12%
Reduced
Food, restaurants, hotels
6%
Low
Books, newspapers, transport, culture
Sources
Mervardesskattlagen (1994:200)
Skatteverket: Moms
Prop. 2025/26:32
Informational tool only. Based on 2026 tax rules. Verify with Skatteverket or a licensed skatteradgivare.