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.