Registration tax and rates

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 2023 and 2024 level. 

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. 

0-113 grammes CO2 = DKK 270 (2024) per gramme of CO2
113-145 grammes CO2 = DKK 539 (2024) per gramme of CO2
> 145 grammes CO2 = DKK 1,024 (2024) 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 270 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 22,600 is granted (2023 level), DKK 23.400 (2024 level). For vans, the basic deduction is DKK 31,200 (2023 level), DKK 32,300 (2024). 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.