Denmark
Denmark Zero-Emission Registration Tax: Year-by-Year Rule Changes
2 min read
An analysis of how Denmark's zero-emission car registration tax calculation inputs shift from one notification year to the next.
Indicative result; the authority makes the final decision.
On this page
The registration tax of a zero-emission car in Denmark depends on the year in which the car is notified for registration. This page explains which two inputs change from one year to the next and what a table of figures leaves out.
- 2026 Tax Share
- 40% of the registration tax calculated under sections 4, 5 and 5 a
- 2026 Deduction
- DKK 161,300 for section 4(1) no. 2 passenger cars
- 2027 Tax Share
- 48% of the ordinary calculation
- 2027 Deduction
- DKK 152,200 for section 4(1) no. 2 passenger cars
What the rule does
The statutory framework operates by computing the ordinary registration tax under sections 4, 5 and 5 a of the Registration Tax Act, scaling that calculation by a defined percentage, and then subtracting a specific deduction. The tax is calculated when the vehicle is notified for registration. The deduction can bring the calculated tax down to zero, but it cannot result in a figure below zero.
How the two inputs change
The calculation relies on two distinct inputs tied strictly to the calendar year in which the vehicle is notified for registration. For a vehicle notified in 2026, the tax share is 40% and the deduction is DKK 161,300. For a vehicle notified in 2027, the tax share is 48% and the deduction is DKK 152,200.
In subsequent years, the percentage rises gradually until it reaches 100% from 2036. The deduction amount likewise changes depending on the notification year. Rather than restating every row here, readers should consult the full schedule on our amounts page.
Which cars the figures are for
The percentage share applies to cars that emit 0 grams of CO2 per kilometre. The deduction applies to passenger cars taxed under section 4(1) no. 2 of the Registration Tax Act. For used cars, the deduction is reduced by the same percentage as the car's value including tax has changed compared with a similar car taxed as new.
The eligibility and registration steps pages hold the rest.
What this page does not decide
The share and the deduction come from a retained capture of the tax authority's guidance, not from a live retrieval, so this page is not a fresh check against today's official pages. It calculates no vehicle's tax before or after the reduction. The tax authority's guidance holds the full rules.