Fiscal subject related
General information
The Swedish Parliament has officially voted to cut the Value Added Tax (VAT) on food products.
On February 25, 2026, the measure was approved to drop the food tax rate from 12% to 6%. This change will take effect from April 1, 2026, with an expiration date of 31. December 2027.
The reduced rate applies to food intended for human consumption, including beverages, ready-made takeaway food, edible plants, milk, additives, and dietary supplements (if not classified as medicines).
Excluded (remain standard rate ~25%): alcoholic beverages (spirits, wine, strong beer), tap water, tobacco, medicines, cosmetics, animal feed, nicotine products, and non-food items.
Full list of the goods with further explanations can be found on the Swedish tax authority website: https://www4.skatteverket.se/rattsligvagledning/edition/2026.4/394990.html
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