2026-03-042025/26:SkU17 · p.1SkUTaxation
Tax rates
VAT rates
What's at stake: VAT rates affect the price of everyday goods and services such as food, culture and entertainment, and the key question is whether exceptions to a uniform VAT should grow or whether a simple, predictable VAT system should be preserved.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
At issue is whether current VAT rates – including the recently reduced VAT on food and the still-unresolved VAT on cinema tickets – are correctly balanced, or whether parliament should now demand further VAT-rate cuts, for example on cinema tickets.
Yes Yes — the committee proposal
The committee believes VAT should be uniform, with the standard rate as the starting point, and sees no reason to now call for changes to VAT rates. It notes, among other things, that VAT on food has recently been temporarily cut and that the question of cinema VAT is being prepared within the Government Offices, which should not be pre-empted, and it therefore rejects all motions on VAT rates.
No No — the reservations
Reservation 1 (S)
The reservation holds that cinema VAT distorts competition by taxing cinema visits more heavily than other culture such as concerts and theatre, making it expensive to see films at the cinema. A government inquiry proposes cutting VAT on cinema screenings from 25 to 6 percent, and cinema owners could, in the reservation's view, contribute to Swedish film policy in return. VAT should generally have broad bases and uniform rates with few exceptions, but the reservation still wants cinema VAT cut.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by S.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The plan's stance / Actual vote
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | – | Yes 19/0/0/3 | |||
| S | – | No 0/93/0/13 | |||
| MP | – | Abstain 0/0/15/3 | |||
| C | – | Abstain 0/0/21/3 | |||
| L | – | Yes 14/0/0/2 | |||
| KD | – | Yes 16/0/0/3 | |||
| M | – | Yes 60/0/0/8 | |||
| SD | – | Yes 61/0/0/10 |
Committee proposal
The Riksdag rejects the motions 2025/26:184 by Victoria Tiblom (SD), 2025/26:349 by Lars Engsund (M) demand 1, 2025/26:698 by Helena Gellerman (L), 2025/26:983 by Helena Lindahl (C) demand 1, 2025/26:1128 by Anna Lasses et al. (C), 2025/26:2013 by Sten Bergheden (M), 2025/26:2036 by Sten Bergheden (M), 2025/26:2040 by Ann-Sofie Lifvenhage (M), 2025/26:2140 by Sten Bergheden (M), 2025/26:2344 by Johanna Rantsi (M), 2025/26:2426 by Saila Quicklund and Merit Frost Lindberg (both M), 2025/26:2461 by Sten Bergheden (M), 2025/26:2531 by Mattias Eriksson Falk et al. (SD), 2025/26:2551 by Mattias Eriksson Falk and Roger Hedlund (both SD), 2025/26:2834 by Helena Vilhelmsson et al. (C) demand 47, 2025/26:2835 by Anders Ådahl et al. (C) demand 12, 2025/26:2920 by Lars Beckman (M), 2025/26:3459 by Björn Wiechel et al. (S) demands 16 and 62, 2025/26:3548 by Daniel Helldén et al. (MP) demand 91, 2025/26:3553 by Niklas Karlsson et al. (S) demand 4, 2025/26:3582 by Rickard Nordin et al. (C) demand 60, 2025/26:3596 by Elisabeth Thand Ringqvist et al. (C) demand 7, 2025/26:3716 by Jessica Stegrud (SD) demands 1 and 2, and 2025/26:3775 by Amanda Lind et al. (MP) demand 74.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:184 av Victoria Tiblom (SD), 2025/26:349 av Lars Engsund (M) yrkande 1, 2025/26:698 av Helena Gellerman (L), 2025/26:983 av Helena Lindahl (C) yrkande 1, 2025/26:1128 av Anna Lasses m.fl. (C), 2025/26:2013 av Sten Bergheden (M), 2025/26:2036 av Sten Bergheden (M), 2025/26:2040 av Ann-Sofie Lifvenhage (M), 2025/26:2140 av Sten Bergheden (M), 2025/26:2344 av Johanna Rantsi (M), 2025/26:2426 av Saila Quicklund och Merit Frost Lindberg (båda M), 2025/26:2461 av Sten Bergheden (M), 2025/26:2531 av Mattias Eriksson Falk m.fl. (SD), 2025/26:2551 av Mattias Eriksson Falk och Roger Hedlund (båda SD), 2025/26:2834 av Helena Vilhelmsson m.fl. (C) yrkande 47, 2025/26:2835 av Anders Ådahl m.fl. (C) yrkande 12, 2025/26:2920 av Lars Beckman (M), 2025/26:3459 av Björn Wiechel m.fl. (S) yrkandena 16 och 62, 2025/26:3548 av Daniel Helldén m.fl. (MP) yrkande 91, 2025/26:3553 av Niklas Karlsson m.fl. (S) yrkande 4, 2025/26:3582 av Rickard Nordin m.fl. (C) yrkande 60, 2025/26:3596 av Elisabeth Thand Ringqvist m.fl. (C) yrkande 7, 2025/26:3716 av Jessica Stegrud (SD) yrkandena 1 och 2 samt 2025/26:3775 av Amanda Lind m.fl. (MP) yrkande 74.
Riksdag decision: The Riksdag said no to 49 proposals in motions on value-added tax. The motions concern, among other things, changes to value-added tax rates and exemptions from value-added tax. The Riksdag refers, among other things, to ongoing work and to the fact that the Riksdag has previously taken a position on these questions.
Counter-proposals
- The counter-proposal wants to reduce the VAT on cinema performances. (S) — Reservation 1
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Sources and documents
- The committee report on riksdagen.se (2025/26:SkU17)
- Committee report full text (HD01SkU17)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1087 — Åtgärder för rättvis dold mervärdesskatt av Anna Wallentheim (S)
- Motion 2025/26:1128 — Dansbandsmomsen av Anna Lasses m.fl. (C)
- Motion 2025/26:1517 — Rättvis moms för stiftelser och aktiebolag av Peter Ollén (M)
- Motion 2025/26:1687 — Dubbelbeskattning av Margareta Cederfelt (M)
- Motion 2025/26:184 — Sänkt moms på privat musikundervisning av Victoria Tiblom (SD)
- Motion 2025/26:1977 — Översyn av leasingregler för lätta lastbilar av Sten Bergheden (M)
- Motion 2025/26:1978 — Sänkt moms på secondhand av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2013 — Sänkt matmoms för alla som säljer mat av Sten Bergheden (M)
- Motion 2025/26:2016 — Lägre moms för secondhandvaror av Sten Bergheden (M)
- Motion 2025/26:2036 — Sänkt eller avskaffad moms på körkort av Sten Bergheden (M)
- Motion 2025/26:2040 — Sänkt moms på körkort av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:2140 — Sänkt moms för ökad turism av Sten Bergheden (M)
- Motion 2025/26:2344 — Sänkt moms för fritidsbåtar i gästhamn av Johanna Rantsi (M)
- Motion 2025/26:2426 — Sänkt moms på preventivmedel och digitala preventivmedelstjänster av Saila Quicklund och Merit Frost Lindberg (båda M)
- Motion 2025/26:2461 — Sänkt dansbandsmoms av Sten Bergheden (M)
- Motion 2025/26:2531 — Sänkt moms för bio och nöjesfält av Mattias Eriksson Falk m.fl. (SD)
- Motion 2025/26:2551 — Halverad moms på skolmaterial inför skolstart av Mattias Eriksson Falk och Roger Hedlund (båda SD)
- Motion 2025/26:2820 — Idrott, friluftsliv och folkhälsa av Vasiliki Tsouplaki m.fl. (V)
- Motion 2025/26:2823 — Cirkulär ekonomi och kemikalier av Stina Larsson m.fl. (C)
- Motion 2025/26:2834 — Ett jämställt samhälle av Helena Vilhelmsson m.fl. (C)
Source: The Swedish Parliament