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Generic Tax Name Excise duty - Nitrogen
Tax name in the national language Kvælstofafgift
Tax name in English Excise duty on nitrogen
Member State DK-Denmark
Tax in force since 1998/06/26
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Law no. 418 of 26 June 1998 and later amendments. Latest amendment see Law no. 1034 of 22 August 2013.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Registered manufacturers and importers.

Tax object and basis of assessment
  • Ammonice falling under customs tariff items 2814.
  • Potasscium nitrate and calscium nitrate falling under customs tariff items 2834.
  • Ammonicium cloride falling under customs tariff items 2827.
  • Manures and fertilizers falling under custums tariff items 3102 and 3105.
  • Nitrate in manure which is pulverized, granulated or otherwise processed and which is determined for sale in packages of 50 kg or less.
Deductions, Allowances, Credits, Exemptions


Most farmers, gardeners, and forestry do not pay the tax. The tax is not paid if the total contents of nitrogen is less than 2 % of the total weight of the manure or fertilizer.

Rate(s) Structure

DKK 5.0 per kg nitrogen.

Tax due date

Registered businesses are required to declare to the tax and customs service the taxable amount released at the end of each tax period (the month) and at the latest by the 15th day of the following month. The excise duty must be paid before the 15th of the following month.

Tax collector
Special features

Businesses producing or importing taxable goods are required to register with the customs service. Other businesses selling taxable goods can register if the yearly sale exceeds 10,000 kg. nitrogen and 50% is sold to farmers.

Economic function

Environmental taxes

Tax revenue
ESA95 code d214azo

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 13.17 DKK 0.00
2011 16.78 DKK 0.00
2010 25.94 DKK 0.00
2009 21.50 DKK 0.00
2008 24.54 DKK 0.00
2007 27.00 DKK 0.00
2006 23.37 DKK 0.00
2005 25.82 DKK 0.00
2004 25.56 DKK 0.00
2003 25.80 DKK 0.00
2002 27.99 DKK 0.00
2001 27.11 DKK 0.00
2000 30.08 DKK 0.00