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Sweden: Temporary reduced VAT rate on food, bottled water

Reduced from 12% to 6% through December 2027

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april 9, 2026

The government of Sweden in March 2026 published amendments to the Value Added Tax (VAT) Act, temporarily reducing the VAT rate on food and bottled water from 12% to 6%, effective April 1, 2026.

The reduced VAT rate applies from April 1, 2026, through December 31, 2027, with exclusions for tap water and certain alcoholic beverages.


For more information, contact a KPMG tax professional in Sweden:

Jennifer van der Gronden | jennifer.vandergronden@kpmg.se

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