You pay vehicle registration tax for the first time when you register a vehicle. From 1 January 2016, electric cars are no longer exempt from tax. Hydrogen-powered vehicles, however, are exempt from tax.

You will be charged vehicle registration tax if you import a vehicle.

If you buy a new car in Denmark, the car dealer usually handles vehicle registration tax and number plates.

Vehicle

Vehicle registration tax

Cars

85% of the taxable value up to DKK 185,100 in 2017 and 150% of the rest.

Motor bikes

DKK 0 of the first DKK 9,600 in 2017 of the taxable value, 85% of the taxable value between DKK 9,600 - 58,400 in 2017 and 150% of the rest.

Cars and vans (up to 4,000 kilos)

DKK 0 of the first DKK 58,000 in 2017  of the taxable value and 50% of the rest.

Exception: Open vans (pick-ups) or box vans with no window in the left-hand side behind the driver weighing 2,501 - 4,000 kilos: DKK 0 of the first DKK 38,200 of the taxable value and 30% of the rest. If the vehicle weighs more than 3,000 kilos, the maximum registration tax is DKK 56,800.

Vans and lorries (of more than 4,000 kilos)

Generally, lorries are not subject to vehicle registration tax.

Busses

DKK 0 of the first DKK 12,100 of the taxable value and 60% of the rest.

Electric cars

The vehicle registration tax is calculated based on the general rules for cars, motor bikes, vans and busses.

Vehicles registered in 2016, 2017 or 2018 will be charged 20% of the calculated vehicle registration tax, it will be 40% in 2019, 65% in 2020, 90% in 2021 and 100% in 2022.

In 2016, 2017, 2018 and 2019 the vehicle registration tax will be reduced additionally with DKK 10,000.
Plug-in hybrid cars

The tax is calculated according to the ordinary rules for cars, motor bikes, vans and busses.

In 2016, 2017 and 2018 an additional fee is charged corresponding to 20% of the difference between the tax including and excluding the electricity consumption in the fuel consumption. This fee will be increased to 40% in 2019, 65% in 2020, 90% in 2021 and 100% in 2022.

Moreover, a deduction of DKK 10,000 on the final tax is granted in 2016, 2017, 2018 and 2019.

Registration tax on used vehicles

In principle, the vehicle registration tax on used cars, motor bikes and vans is calculated in the same way as for new cars. The taxable value and deductions and additional payments for equipment and features etc. will be reduced with the percentage that the value of the vehicle including tax has been changed to (vehicle depreciation) compared with a corresponding new vehicle.

In Denmark, the taxable value of used cars is set based on the market price. The taxable value of new cars is set based on the initial price, corresponding to the ordinary price paid by a user in Denmark.

Further information on importing a vehicle

You can pay your vehicle registration tax by online banking, in your bank or in one of our vehicle registration offices. Your payment information is listed in the decision.

Vehicle registration tax for new cars and vans is adjusted according to their fuel consumption.

Cars and vans running on petrol

The vehicle registration tax is increased with DKK 6,000 for each kilometer that the vehicle runs below 20 km/l.

Whereas, the vehicle registration tax is reduced with DKK 4,000 for each kilometer that the car runs over 20 km/l.

Cars and vans running on diesel

The tax is increased with DKK 6,000 for each kilometer the vehicle runs below 22 km/l. Whereas, the vehicle registration tax is reduced with DKK 4,000 for each kilometer that the vehicle runs over 22 km/l.

Electric and plug-in hybrid vehicles

The tax is increased or reduced in the same way as it is for cars and vans running on petrol or diesel depending on whether the fuel consumption is stated in km/l petrol or km/l diesel.

Certain types of vehicles are taxed at a lower rate and others are not subject to vehicle registration tax. Most often, you need to contact the Danish Motor vehicle Agency (Motorstyrelsen) before you can have your vehicle registered.

This is what you do:

  1. Send an email to motorekspedition@motorst.dk, type ‘Klausul' in the subject field.
  2. Attach form 21.022: 'Anmeldelse om afgiftsfritagelse eller afgiftsnedsættelse' (Application for vehicle tax exemption or vehicle tax reduction). If it is a taxi, use form 21.015: 'Anmeldelse - Taxikørsel eller sygetransport' (Taxi driving or transport of patients) and for example taxi licence or other proof of tax exemption. Please note that both forms are in Danish.
  3. Attach possible supplementary information.
  4. You will receive an email from SKAT with confirmation of receipt within approximately two working days.

Please see our legal guide (in Danish) for further legal information.