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 2022 level.

Vehicle	Vehicle registration tax
Private cars	25% of DKK 65,800 85% of DKK 65,800-204,600 150% of the rest.
Motorbikes	25% of DKK 20,300 85% of DKK 20,300-68,800 150% of the rest.
Vans and lorries (up to 4,000 kg)	DKK 0 of the first DKK 75,900 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 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 1,300 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 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 2022, zero-emission private cars are subject to a basic deduction of DKK 167,500 from the vehicle registration tax. Zero-emission vans are subject to a basic deduction of DKK 78,750 on registration in 2022, while the deduction for electric and fuel-cell powered motorbikes amounts to DKK 105,200 on registration in 2022. 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 1,300 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 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 50% of the calculated tax will be payable if the vehicle is registered 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 2022, low-emission cars are subject to a basic deduction of DKK 48,750 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 65,800 85% of DKK 65,800-204,600 150% 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).

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