Registration tax must be paid on imported cars, new as well as used. This will apply regardless of whether they are imported from an EU country or from other countries. Registration tax must also be paid on cars imported free of duty and VAT as removal goods.

Technical approval
First of all, you must bring the car to the Technical Authority, who among other things will conduct the technical approval of the car, establish the identity and equipment of the car etc.

Registration tax 
Before car number plates can be issued to you, you have to contact the tax administration, where you will have to pay the registration tax.

Valuation of motor vehicles are centralized at 4 tax centers. You can see in the table below, which tax office covers your area:   

TAX Center Hoje Taastrup
Helgeshøj Alle 9
2630 Taastrup

email: motorcenter.hoejetaastrup @skat.dk

TAX Center Odense
Lerchesgade 35
5000 Odense

email: registreringsafgift.odense @skat.dk

TAX Center Aarhus
Lyseng Alle 1
8270 Højbjerg                            

email: motor.aarhus@ skat.dk                       

TAX Center Aalborg
Lyngvej 2
9000 Aalborg

email: motorcenter.aalborg @skat.dk                        

covering area
Zealand / Copenhagen and Bornholm etc

covering area
the south part of Jutland and Funen

covering area
the middle part of Jutland

covering area
the north part of Jutland

Please send the following documents and items to the tax office covering your area::

  • Vehicle inspection form and the customs inspection form issued by the vehicle inspection authority
  • Foreign registration certificate
  • Receipt, if any, for payment of customs duty (when bringing vehicles from non-EU countries)
  • Application - Payment of registration tax (form no. 21.016E). 

SKAT will then calculate the registration tax as soon as possible. Our decision will be sent to you.

Once you have paid the registration tax, a certificate will be issued to you which you will need for registration of the vehicle (number plates).

The final registration tax will be calculated on the basis of the ordinary price of the car, including VAT and registration tax, when sold to a user in this country compared with the price of the car as new.

The registration tax will thus not be calculated on the purchase price of the car, or on what a car dealer would pay for the car, but on the taxable value of the car fixed by the tax administration (SKAT). This corresponds to the price at which a Danish car dealer can sell a similar car (incl. VAT, dealer profit and registration tax).

Tax rate
The registration tax is calculated by 105 per cent of DKK 79.000 and 180 per cent of the rest.

On skat.dk you can find a calculator, which may help you to calculate the registration tax.

Example
2 1/2 years old car, normally maintained condition. 

  Price as new     Depreciate    Price as used   
 Price incl. vat and registration tax                dkk 250.000  46 % dkk 135.000 
 Value excl. tax     dkk   59.641
 180 % of the value exceeding dkk 79.000  dkk   56.604   dkk   30.566
 105 % of the value less than dkk 79.000  dkk   82.950   dkk   44.793
 Registration tax  dkk 139.554  46 % dkk   75.359

The Registration tax amounts as a rule of thumb around 50 to 60 percent of the market price.

For cars with an age of 0-1 year the registration tax is calculated on the basis of the tax for the car as new, less a reduction of 1 per cent per 1.000 km. (speedometer). The reduction can as a maximum be 2 per cent per month (completed) for the first 3 months, and maximum 1 per cent per month for the rest of the year. 

For used cars the tax is reduced by DKK 60.