As from 1 July 2021, there are three types of periodic tax, depending on when your vehicle was first registered: vehicle weight tax, green vehicle tax and CO2 vehicle tax.
Vehicle weight tax
Vehicle weight tax must be paid for private cars first registered in Denmark before 1 July 1997 and for vans first registered in Denmark before 18 March 2009.
Vehicle weight tax is calculated on the basis of the vehicle’s weight. The heavier the vehicle, the higher the vehicle weight tax.
Green vehicle tax
Green vehicle tax must be paid for private cars (excluding buses) first registered in Denmark between 1 July 1997 and 30 June 2021, and for vans first registered in Denmark during the period between 18 March 2009 and 30 June 2021.
Green vehicle tax is calculated on the basis of how far the vehicle can run per litre of fuel. The further it can run, the lower the green vehicle tax.
CO2 vehicle tax
CO2 vehicle tax must be paid for private cars and vans (excluding buses) first registered on or after 1 July 2021, irrespective of whether the first registration took place in Denmark or abroad.
The CO2 tax is calculated on the basis of the number of grammes of CO2 emitted by the vehicle per kilometre. The less CO2 emitted per kilometre, the lower the tax.
If you believe that km/l has been registered incorrectly
If the fuel consumption registered for your vehicle is incorrect, this may be changed by the Danish Motor Vehicle Agency (Motorstyrelsen) if you send us documentation of the correct fuel consumption. You must either submit a declaration from the Danish Car Importers Association (De danske bilimportører), or a CoC document for the vehicle.
Ask the Motor Vehicle Agency to correct incorrectly registered km/l:
- Log on to E-tax using NemID/MitID
- Select 'Kontakt' (Contact) and 'Skriv til os' (Write to us).
- Select ‘Bil og motor’ (Vehicles), then Afgifter (Taxes) and then Ejer- og vægtafgift (Owner and vehicle weight tax).
- Specify the vehicle.
- Attach the declaration from the Danish car importer or the CoC document.
- Click on Send.
You can also contact a vehicle inspection business for correction of the km/l registered. Based on your documentation, the vehicle inspector will assess whether they can correct the km/l registered. If they agree, they will correct the Register of Motor Vehicles directly, after which your periodic tax will be changed automatically.
Find the nearest vehicle inspection business (in Danish)
Calculation of green vehicle tax on electric and plug-in hybrid vehicles
You must pay green vehicle tax on your electric or plug-in hybrid vehicle if it was registered before 1 July 2021. See below how we calculate the green vehicle tax.
If your electric or plug-in hybrid vehicle was registered on or after 1 July, you must pay CO2 vehicle tax.
How we calculate green vehicle tax on electric and plug-in hybrid vehicles:
- The vehicle’s electricity consumption (Wh) per km is converted into number of km per litre of petrol.
- Details of electricity consumption are provided by the vehicle’s manufacturer and entered when the vehicle is registered in the Register of Motor Vehicles.
- The conversion from energy consumption measured in Wh per km to petrol consumption measured in litres per 100 km is made by dividing the reported energy consumption measured in Wh per km by a fixed factor of 91.25.
- If a vehicle’s energy consumption is not stated in Wh/km, we determine the energy consumption measured in litres of petrol per 100 km.
- For most electric and plug-in hybrid vehicles, the lowest rate will be payable, i.e. half-yearly tax of DKK 330 (in 2021).
Example of conversion of electricity consumption into km/l for electric vehicles
The electricity consumption of your electric vehicle is 158 Wh/km. This can be converted to fuel consumption of 57.8 km/l, on which the green vehicle tax will be charged in this example.
Electricity consumption | 158 Wh/km |
Conversion of electricity consumption into litres of petrol/100 km | 158 Wh/km / 91.25 Wh/l = 1.73 l/100 km |
Converted into km/l | 100 / 1.73 l/100 km = 57.8 km/l |
Example of conversion of electricity consumption into km/l for plug-in hybrid vehicles running on electricity and petrol
You have a plug-in hybrid vehicle with a fuel consumption of 0.6 l/100 km and an electricity consumption of 115 Wh/km. On conversion, this is equivalent to fuel consumption of 53.8 km/l, on which the green vehicle tax will be charged in this example.
Electricity consumption | 115 Wh/km |
Petrol consumption | 0.6 l/100 km |
Conversion factor, electric consumption into fuel consumption | 91.25 Wh/l |
Conversion, electricity consumption into litres of fuel/100 km | 115 Wh/km / 91.25 Wh/l = 1.26 l/100 km |
Total petrol consumption | (1.26+0.6) l/100 km = 1.86 l/100 km |
Conversion into km/l petrol | 100 / 1.86 l/100 km = 53.8 km/l |
See the current rates on www.skm.dk (in Danish)