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.