2025-05-082024/25:SkU14 · p.1SkUTaxation
Tax rates
VAT rates
What's at stake: The outcome affects the price of goods and services currently subject to different VAT rates, such as cinema tickets and artworks, and therefore affects consumers, cultural venues, and other sectors shaped by where the lines for reduced rates are drawn.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether VAT rates should be reviewed and made more differentiated — for example with a lower rate on cinema tickets — or whether a uniform VAT with the standard rate as the main rule should remain unchanged.
Yes Yes — the committee proposal
The committee considers VAT an efficient tax that should be safeguarded as a state revenue source, with a uniform rate at the standard level remaining the guiding principle; it points out, among other things, that new legislation has already secured a uniform rate for art sales, and it therefore rejects all the motions calling for changes to the VAT rate structure.
No No — the reservations
Reservation 1 (S)
The dissenters want the government to investigate a reduced VAT on cinema tickets, in line with other cultural events, pointing out that the high Swedish cinema VAT has already pushed up ticket prices and forced some smaller cinemas to close; at the same time, they favor making VAT more uniform over time, with fewer reduced rates, and channeling support for the affected goods and services through the state budget's spending side instead.
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 19/0/0/5 | |||
| S | – | No 0/92/0/14 | |||
| MP | – | Yes 17/0/0/1 | |||
| C | – | Abstain 0/0/20/4 | |||
| L | – | Yes 12/0/0/4 | |||
| KD | – | Yes 17/0/0/2 | |||
| M | – | Yes 59/0/0/9 | |||
| SD | – | Abstain 0/0/61/11 |
Committee proposal
The Riksdag rejects the motions 2024/25:155 by Victoria Tiblom (SD), 2024/25:563 by David Perez (SD), 2024/25:669 by Mattias Eriksson Falk and Roger Hedlund (both SD), 2024/25:1150 by Charlotte Nordström (M), 2024/25:1238 by Lars Engsund (M) motion 1, 2024/25:1352 by Per Söderlund et al. (SD) motions 1 and 4, 2024/25:1418 by Alexander Christiansson et al. (SD) motion 9, 2024/25:1450 by Tobias Andersson et al. (SD) motion 6, 2024/25:1474 by Larry Söder and Cecilia Engström (both KD), 2024/25:1480 by Helena Gellerman (L), 2024/25:1518 by Anna-Belle Strömberg and Malin Larsson (both S), 2024/25:1609 by Anna Lasses et al. (C), 2024/25:1636 by Lawen Redar (S), 2024/25:1858 by Kristina Axén Olin et al. (M), 2024/25:1950 by Margareta Cederfelt (M), 2024/25:2195 by Johanna Rantsi (M), 2024/25:2280 by Mattias Eriksson Falk and Roger Hedlund (both SD), 2024/25:2785 by Sten Bergheden (M), 2024/25:2882 by Sten Bergheden (M), 2024/25:2883 by Sten Bergheden (M), 2024/25:2953 by Helena Lindahl et al. (C) motion 27, 2024/25:2954 by Muharrem Demirok et al. (C) motion 2.2, 2024/25:3079 by Markus Wiechel (SD) motion 2, 2024/25:3110 by Lawen Redar et al. (S) motion 56, 2024/25:3157 by Helena Vilhelmsson et al. (C) motion 45, 2024/25:3169 by Rickard Nordin et al. (C) motion 52 and 2024/25:3190 by Niklas Karlsson et al. (S) motion 4.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:155 av Victoria Tiblom (SD), 2024/25:563 av David Perez (SD), 2024/25:669 av Mattias Eriksson Falk och Roger Hedlund (båda SD), 2024/25:1150 av Charlotte Nordström (M), 2024/25:1238 av Lars Engsund (M) yrkande 1, 2024/25:1352 av Per Söderlund m.fl. (SD) yrkandena 1 och 4, 2024/25:1418 av Alexander Christiansson m.fl. (SD) yrkande 9, 2024/25:1450 av Tobias Andersson m.fl. (SD) yrkande 6, 2024/25:1474 av Larry Söder och Cecilia Engström (båda KD), 2024/25:1480 av Helena Gellerman (L), 2024/25:1518 av Anna-Belle Strömberg och Malin Larsson (båda S), 2024/25:1609 av Anna Lasses m.fl. (C), 2024/25:1636 av Lawen Redar (S), 2024/25:1858 av Kristina Axén Olin m.fl. (M), 2024/25:1950 av Margareta Cederfelt (M), 2024/25:2195 av Johanna Rantsi (M), 2024/25:2280 av Mattias Eriksson Falk och Roger Hedlund (båda SD), 2024/25:2785 av Sten Bergheden (M), 2024/25:2882 av Sten Bergheden (M), 2024/25:2883 av Sten Bergheden (M), 2024/25:2953 av Helena Lindahl m.fl. (C) yrkande 27, 2024/25:2954 av Muharrem Demirok m.fl. (C) yrkande 2.2, 2024/25:3079 av Markus Wiechel (SD) yrkande 2, 2024/25:3110 av Lawen Redar m.fl. (S) yrkande 56, 2024/25:3157 av Helena Vilhelmsson m.fl. (C) yrkande 45, 2024/25:3169 av Rickard Nordin m.fl. (C) yrkande 52 och 2024/25:3190 av Niklas Karlsson m.fl. (S) yrkande 4.
Riksdag decision: The Riksdag rejected approximately 40 motions regarding changes to VAT rates (moms) and exemptions from VAT. The motions were submitted during the general motion period in 2024 and concern, among other things, changed tax rates within culture and tourism as well as on fuel. The motions also concern lower tax rates for certain goods and services, and exemptions from VAT within, among other things, healthcare, as well as on recovered building materials and driver's license training. The Riksdag refers, among other things, to that preparation is ongoing and that it has already taken a position on these issues.
Counter-proposals
- The counter-proposal wants to investigate the possibility of reduced VAT on cinema tickets and a more uniform VAT system. (S) — Reservation 1
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU14)
- Committee report full text (HC01SkU14)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1150 — Dansbandsmomsen av Charlotte Nordström (M)
- Motion 2024/25:1238 — Momstak för höga elpriser och prismodell för företag av Lars Engsund (M)
- Motion 2024/25:1352 — Mervärdesskatt av Per Söderlund m.fl. (SD)
- Motion 2024/25:1418 — Åtgärder för att stärka kulturella och kreativa näringar av Alexander Christiansson m.fl. (SD)
- Motion 2024/25:1450 — Turism och besöksnäring av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1474 — Dansbandsmomsen av Larry Söder och Cecilia Engström (båda KD)
- Motion 2024/25:1480 — Konkurrenskraftiga villkor för svensk turistnäring av Helena Gellerman (L)
- Motion 2024/25:1518 — Övervikt och fetma av Anna-Belle Strömberg och Malin Larsson (båda S)
- Motion 2024/25:155 — Sänkt moms på privat musikundervisning av Victoria Tiblom (SD)
- Motion 2024/25:1607 — Momsbeskattning på travsporten av Anne-Li Sjölund och Helena Lindahl (båda C)
- Motion 2024/25:1609 — Dansbandsmomsen av Anna Lasses m.fl. (C)
- Motion 2024/25:1636 — Åtgärder för en levande, dynamisk och konkurrenskraftig konstmarknad av Lawen Redar (S)
- Motion 2024/25:1753 — Rivning och återbruk inom byggsektorn av Katarina Luhr m.fl. (MP)
- Motion 2024/25:1858 — Utredning angående dansbandsmomsen av Kristina Axén Olin m.fl. (M)
- Motion 2024/25:1950 — Ett förenklat momssystem av Margareta Cederfelt (M)
- Motion 2024/25:2102 — Problemet med importmoms av Lars Beckman (M)
- Motion 2024/25:2109 — Översyn av momsregler för företagens bilar av Lars Beckman (M)
- Motion 2024/25:2195 — Sänk dansbandsmomsen av Johanna Rantsi (M)
- Motion 2024/25:2280 — Sänkt moms för bio och nöjesfält av Mattias Eriksson Falk och Roger Hedlund (båda SD)
- Motion 2024/25:2411 — Mervärdesskatt på kläder som säljs i andra hand av Magnus Resare och Marléne Lund Kopparklint (båda M)
Source: The Swedish Parliament