You will be charged tax on vehicles with Danish number plates regularly. The tax depends on the vehicle and will be charged in advance.

Find tax information on a vehicle (in Danish)

The Danish parliament has resolved that from 1 January 2016:

  • Electric vehicles are no longer exempt from tax but are now subject to vehicle weight tax or green vehicle tax.
  • The calculation of green vehicle tax on plug-in hybrid vehicles has been changed so that in future the electricity consumption must be taken into consideration when calculating fuel consumption.

How we calculate green vehicle tax on electric and plug-in hybrid vehicles

  • The electricity consumption (Wh) per kilometre of the vehicles is converted into number of kilometres per litre petrol.
  • The electricity consumption is stated by the manufacturer and entered when the vehicle is registered in the Register of motor vehicles.
  • The conversion of energy consumption measured in Wh/km to petrol consumption per 100 km is done by dividing the stated energy consumption measured in Wh/km by a conversion factor of 91.25.
  • If the energy consumption of a vehicle is not stated in Wh/km, we determine the energy consumption measured in litres of petrol per 100 km.
  • Most electric and plug-in hybrid vehicles will be set at the lowest possible half-yearly rate of DKK 310 (2016).

Example of conversion of electricity consumption into km/l for electric vehicles

The electricity consumption of your electric vehicle is 158 Wh/km. This converts into a fuel consumption of 57.8 km/l, which is what you will be charged in green owner's tax in based on the following 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 0.6l/100 km and an electricity consumption of 115 Wh/km. If converted, it equals 53.8 km/l which is what you will be charged in green owner's tax based on the following example:

Electricity consumption

115 Wh/km

Fuel 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 fuel 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

Owner or user pays the tax

The person who is registered as the owner of the vehicle will receive the tax charge. If a user has been registered, however, this user will receive the charge. Both are liable to pay the tax.

Payment frequency is 12, 6 or 3 months depending on the type of vehicle. You cannot change the payment frequency.

Paying the tax

Once you have received the giro transfer forms, you can choose to:

  • sign up for Nets direct debit service
  • pay via online banking: Please use the payment ID stated on the giro transfer form
  • have the charge sent electronically (if you are a business with an EAN number (European/International Article Number). You can make this request in the Register of Motor Vehicles (Motorregistret).

Tax rates

The tax rates are adjusted annually and you can see the current rates (in Danish) at skm.dk

Change of ownership or deregistration of vehicle

You do not have to pay the tax once you have deregistered your vehicle or when ownership of the vehicle has changed.

Further information on re-registration and change of ownership

You pay vehicle weight tax if your car is registered before 1 July 1997 or your van is registered before 18 March 2009. All vehicles registered after these dates are subject to green vehicle tax.

Green vehicle tax means that you pay tax according to the fuel consumption (km/l) of the vehicle.

Incorrectly registered km/l

If your vehicle was registered for the first time on 5 June 2012 or 10 year before this date, we can check if the km/l has been updated correctly. Please send us an email, if you would like us to look into the matter.

  1. Log on using NemID
  2. Select 'Kontakt' (Contact) and 'Skriv til os' (Write to us).
  3. Select 'Bil og motor' (Vehicles), then 'Afgifter' (Taxes) and then 'Ejer- og vægtafgift' (Owner and vehicle weight tax).
  4. Enter the relevant type vehicle
  5. Attach possible documentation for your stated use km/l
  6. Click 'Send' (Send).

If your vehicle was registered on 6 June 2012 or later, corrections are only possible when you have your vehicle inspected with a vehicle inspection business. Based on your documentation, the vehicle inspection business will consider if corrections are required. If so, the corrections will be made directly in Register of Motor Vehicles of the Danish Motor Vehicle Agency (Motorstyrelsen). Subsequently, your periodic tax will be adjusted automatically.

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