Change of VAT rates from April 2026 in Sweden

On February 25, 2026, the Swedish Parliament approved a temporary reduction of the VAT rate on food products from 12% to 6%, effective from April 1, 2026 until December 31, 2027. The reduced rate applies to most food and non-alcoholic consumables for human consumption, while alcoholic beverages, tobacco, medicines, cosmetics, animal feed, and other non-food items remain subject to the standard 25% VAT rate.

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