Vehicle registration tax is paid the first time you register a car or motorbike. Fuel-cell powered vehicles are exempt from vehicle registration tax if you declare the vehicle for registration before the end of 2021.

If you import a car or motorbike from abroad, you must also pay vehicle registration tax.

If you buy a new car or motorbike in Denmark, the dealer will usually take care of the vehicle registration tax and number plates.

For all cars and motorbikes, the vehicle registration tax is calculated on the basis of the taxable value, i.e. the value including VAT, but excluding vehicle registration tax. The figures in the table below are stated at the 2021 level. 

Vehicle

Vehicle registration tax

   

Private cars

25% of DKK 65,000, 85% of DKK 65,000-202,200 and 150% of the rest. 

Motorbikes

25% of DKK 20,000, 85% of DKK 20,000-68,000 and 150% of the rest.

Vans and lorries (up to 4,000 kg)

DKK 0 of the first DKK 75,000 and 50% of the rest.

Exemption: For open vans and trucks (pick-ups) and box vans with no window on the left-hand side behind the driver, with a permitted total weight of more than 3,000 kg, the tax may not exceed DKK 47,000.

   

Lorries (over 4,000 kg)

As a general rule, no vehicle registration tax is payable.

Buses

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

Zero-emission vehicles (electric cars, etc.)

A zero-emission vehicle may be a zero-emission car (cars emitting 0 g of CO2 per km, typically electric cars) or an electric or fuel-cell powered motorbike.

For electric cars, a special deduction from the taxable value at DKK 1,700 per kWh of battery capacity used for propulsion is granted, up to a maximum of 45 kWh. The deduction is written down annually and amounts to DKK 1,300 in 2022, DKK 900 in 2023 and DKK 500 in 2024, after which it will lapse as from and including 2025. 

For zero-emission vehicles, the tax is first calculated according to the general rules applicable to private cars, motorbikes, vans and buses.

However, only 40% of the calculated tax will be payable if the vehicle is registered before 2026. The tax will then be phased in gradually until it has been fully phased in during 2035.

In addition, a special basic deduction is granted for the calculated tax on zero-emission vehicles.

On registration in 2021, zero-emission private cars are subject to a basic deduction of DKK 170,000 from the vehicle registration tax. Zero-emission vans are subject to a basic deduction of DKK 80,000 on registration in 2021, while the deduction for electric and fuel-cell powered motorbikes amounts to DKK 106,500 on registration in 2021. The deduction amounts are written down annually by specified amounts. 

Low-emission cars (typically plug-in hybrid cars)

A low-emission car is a car that emits more than 0, but less than 50 g CO2 per kilometre. Motorbikes are not subject to these rules. 

For low-emission cars, a special deduction from the taxable value of DKK 1,700 per kWh of battery capacity used for propulsion is granted, up to a maximum of 45 kWh. The deduction is written down annually and amounts to DKK 1,300 in 2022, DKK 900 in 2023 and DKK 500 in 2024, after which it will lapse as from and including 2025.

For low-emission vehicles, the tax is first calculated according to the general rules applicable to private cars, motorbikes, vans and buses. However, only 45% of the calculated tax will be payable if the vehicle is registered in 2021, 50% in 2022, 55% in 2023, 60% in 2024 and 65% in 2025. After this, the tax is phased in at 3 percentage points per year until 2030, after which it is phased in at 4 percentage points per year until 2035, when it will be fully phased in. 

On registration in 2021, low-emission cars are subject to a basic deduction of DKK 50,000 from the vehicle registration tax. The deduction is written down annually by specified amounts.

Motorhomes

Calculation of the vehicle registration tax is based on the rules for passenger cars:

25% of DKK 65,000
85% of DKK 65,000-202,200
150% of the rest.

For motorhomes with a maximum permitted weight of at least two tonnes which are designed with the possibility of making up of proper sleeping accommodation for at least two persons, the expense for design for habitation is not included in the taxable amount.

The vehicle registration tax must be at least 45% of the vehicle’s value over DKK 12,100, including the expense for design for habitation but excluding vehicle registration tax.

Vehicle registration tax on used vehicles

The vehicle registration tax on used private cars, motorbikes and vans is in principle calculated in the same way as for new vehicles. The taxable value and deductions and surcharges etc. are reduced by the percentage by which the value of the vehicle including tax has changed (the car’s loss of value), compared to an equivalent new vehicle.

The taxable value of used cars is determined on the basis of the commercial value in Denmark, i.e. the market price. The taxable value of new cars is determined on the basis of the price as new. This corresponds to the ordinary price of the car on sale to a user in Denmark.

Further information on importing a vehicle

In particular concerning vans registered for the first time between 3 June 1998 and 24 April 2007 (both dates inclusive)

If you import a van that was registered for the first time between 3 June 1998 and 24 April 2007 (both dates inclusive) and the vehicle is inspected to have a total weight of 2,000 kg or less, you must choose whether to pay vehicle registration tax at a rate of 50% or 95%.

If you choose to pay 95% vehicle registration tax, you will pay a lower current tax for private use of the vehicle. If you pay 50% vehicle registration tax, you will pay a higher current tax for private use of the vehicle.

When you request the value to be registered in the Danish Register of Motor Vehicles (Motorregistret), you must enter the tax rate in the comments field.

Rates of vehicle weight tax and compensation tax, and tax for private use of a company vehicle (www.skatteministeriet.dk - in Danish).

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.

Private cars are subject to a surcharge added to the vehicle registration tax that is calculated on the basis of the number of grammes of CO2 the car emits per kilometre. 

0-125 grammes CO2 = DKK 250 per gramme of CO2
125-160 grammes CO2 = DKK 500 per gramme of CO2
> 160 grammes CO2 = DKK 950 per gramme of CO2

For vans and lorries, as well as motorhomes, the surcharge for CO2 emissions is calculated at the lowest rate of DKK 250 per gramme of CO2, irrespective of how many grammes of CO2 the car emits. 

For private cars, a deduction from the vehicle registration tax (after the surcharge for CO2 emissions) of DKK 21,700 is granted (2021 level). For vans, the basic deduction is DKK 30,000 (2021 level). The deduction may not result in negative vehicle registration tax. 

Some types of vehicles are subject to lower vehicle registration tax, while others are fully exempt from vehicle registration tax. In most cases, you must contact the Danish Motor Vehicle Agency (Motorstyrelsen) before you can register the vehicle.

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 the Motor Vehicle Agency with confirmation of receipt within approximately two working days.
  4. You will receive an email from the Motor Vehicle Agency with a copy of the confirmation screen within around two business days.

Vehicles financed by a municipality (clause 401 - municipal loan clause) 

Send an email with documentation for the registration of a vehicle subject to a municipal loan clause. Please attach the same documentation as you must present in person.

  • Send an email to nummerplader@motorst.dk. Type Registration of disabled vehicle in the subject line.
  • Once we have registered the vehicle, we will send an email with a copy of the confirmation screen to the party that registered the vehicle.
  • The confirmation is sent together with the number plates.

Untaxed vehicles (our Danish-language legal guide)
Buses and motorhomes, medical transport vehicles, taxis and limousines (our Danish-language legal guide)

A motorhome designed for residence and accommodation is subject to lower vehicle registration tax than ordinary private cars.
Special rules apply to these motorhomes.

Read about the rules on the design and use of motorhomes (in Danish only).

Vehicles that are more than 35 years old are defined as vintage vehicles in the Danish Vehicle Registration Tax Act (Registreringsafgiftsloven).

The vehicle registration tax is calculated in accordance with the general rules on used vehicles (see vehicle registration tax rates above). However, the tax may not exceed the tax calculated on the basis of 75% (40% for motorbikes) of the price of the vehicle as new in Denmark, including VAT, but excluding vehicle registration tax.

Vehicle weight tax

Vintage vehicles are subject to vehicle weight tax, compensation tax and a surcharge for private use at 25% of the rates in the Danish Vehicle Weight Tax Act (Vægtafgiftsloven).

Inspection

Vintage vehicles are only called in for periodic inspection every eight years, but may in such case only be used occasionally. However, the first period after the vehicle is registered as a vintage vehicle may be shorter.
Vehicles used commercially (e.g. for bus services, transport of hazardous goods, emergency services or hire without a driver) may not be registered as vintage vehicles.

Previously exported vehicles

If you import a vintage vehicle that has previously been exported against payment of an export refund, the tax will be fixed as the export refund paid out, without any reduction of the tax amount.

          Language

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