Sweden (SE) Data
Current Rates (01 Jan 2017)
| Description | Rate | Notes |
| Standard | 25% | – |
| Reduced 1 | 12% | – |
| Reduced 2 | 6% | – |
| Special 0 | 0% | Services with regard to production (basically printing services) of membership periodicals, staff periodicals and periodicals issued by non-profit organisations, including services related to such production, such as distribution services Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied on prescription or sold to hospitals |
Historical Rates
| Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
| 01/01/1969 | 6.38 | 2.04 | 11.11 | – | – |
| 01/01/1971 | 9.89 | 3.09 | 17.65 | – | – |
| 01/06/1977 | 11.43 | 3.54 | 20.63 | – | – |
| 08/09/1980 | 12.87 | 3.95 | 23.46 | – | – |
| 16/11/1981 | 11.88 | 3.67 | 21.51 | – | – |
| 01/01/1983 | 12.87 | 3.95 | 23.46 | – | – |
| 01/07/1990 | 13.64 | 4.17 | 25 | – | – |
| 01/01/1992 | 18 | 25 | – | – |
| 01/01/1993 | 21 | 25 | – | – |
| 01/07/1993 | 21 | 12 | 25 | – | – |
| 01/01/1996 | 6 | 12 | 25 | – | – |
Standard 21 Categories (Article 106)
| # | Category | Rate | Comments |
| 1 | Foodstuffs | 12 | |
| 25 | Spirits, wine, beer | ||
| 2 | Water supplies | 25 | |
| 3 | Pharmaceutical products | 25 | |
| 0 | Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied on prescription | ||
| 4 | Medical equipment for disabled persons | 25
Ex |
|
| Children’s car seat | 25 | ||
| 5 | Transport of passengers (+see n° VI) | 6
0 |
|
| 6 | Books | 6 | |
| Books on other physical means of support | 6 | goods that make information available to people with reading disabilities through sign language or Braille | |
| 25 | |||
| Newspapers | 6 | ||
| Periodicals | 0 | Services with regard to production (basically printing services but including radio and cassette magazines as well) of membership periodicals, staff periodicals and periodicals issued by non-profit organisations, including services related to such production, such as distribution services | |
| 6 | |||
| 7 | Admission to cultural services (shows, cinema, theatre) | 6 | |
| 25 | |||
| Admission to amusement parks | 25 | ||
| 8 | Pay TV/ cable TV | 25 | |
| TV licence | Ex | ||
| 9 | Writers, composers, etc. | 6 | |
| 10 | Social housing | 25
Ex |
|
| 10a | Renovation and repairing of private dwellings | 25 | |
| 10b | Window cleaning and cleaning in private households | 25 | |
| 11 | Agricultural inputs | 25 | |
| 12 | Hotel accommodation | 12 | |
| 12a | Restaurant and catering services | 12 | |
| 13 | Admission to Sporting events | 6 | |
| Ex | Certain services closely linked to sport or physical education supplied by the State, public bodies or non-profit-making organisations | ||
| 14 | Use of Sporting facilities | 6 | |
| Ex | Certain services closely linked to sport or physical education supplied by the State, public bodies or non-profit-making organisations | ||
| 15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | 25
Ex |
|
| 16 | Supplies by undertakers and cremation services | Ex | |
| 17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | Ex | |
| 18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 25 | |
| 19 | Minor repairing (including mending and alteration) of: | ||
| Bicycles | 12 | ||
| Shoes and leather goods | 12 | ||
| Clothing and household linen | 12 | ||
| 20 | Domestic care services (**) | 25 | |
| 21 | Hairdressing | 25 |