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Generic Tax Name Motor vehicles tax - Green tax on passenger cars
Tax name in the national language Afgift efter brændstofforbrug af visse person- og varebiler (Ejerafgift/Brændstofforbrugsafgiftsloven)
Tax name in English Green tax on passenger cars
Member State DK-Denmark
Tax in force since 1997/07/01
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
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No 40 of the 16th of January 2014 on fuel consumption for certain passenger cars and vans.

 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Person in whose name the vehicle is registered.
 
Tax object and basis of assessment

The tax applies to registrable passenger cars with a maximum capacity of 9 people, the driver included, and vans below 3.5 tonnes.

 

Fuel consumption (Euromix).

§1, paragraph 2: until the 31st of December 2015, according to paragraph 1, the tax does not apply to cars which only use electricity or hydrogen propulsion.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Passenger cars and vans paying weight tax (i.e. older passenger cars and vans).
 
Rate(s) Structure

Rates applying in 2015

Petrol driven passenger cars

At least 20.0 km per litre DKK 310 per half year, per passenger car
Below 20.0, but not below 18.2 km per litre DKK 600 per half year, per passenger car
Below 18.2, but not below 16.7 km per litre DKK 890 per half year, per passenger car
Below 16.7, but not below 15.4 km per litre DKK 1,190 per half year, per passenger car
Below 15.4, but not below 14.3 km per litre DKK 1,480 per half year, per passenger car
Below 14.3, but not below 13.3 km per litre DKK 1,770 per half year, per passenger car
Below 13.3, but not below 12.5 km per litre DKK 2,060 per half year, per passenger car
Below 12.5, but not below 11.8 km per litre DKK 2,350 per half year, per passenger car
Below 11.8, but not below 11.1 km per litre DKK 2,640 per half year, per passenger car
Below 11.1, but not below 10.5 km per litre DKK 2,930 per half year, per passenger car
Below 10.5, but not below 10.0 km per litre DKK 3,230 per half year, per passenger car
Below 10.0, but not below 9.1 km per litre DKK 3,800 per half year, per passenger car
Below 9.1, but not below 8.3 km per litre DKK 4,400 per half year, per passenger car
Below 8.3, but not below 7.7 km per litre DKK 4,980 per half year, per passenger car
Below 7.7, but not below 7.1 km per litre DKK 5,560 per half year, per passenger car
Below 7.1, but not below 6.7 km per litre DKK 6,140 per half year, per passenger car
Below 6.7, but not below 6.3 km per litre DKK 6,730 per half year, per passenger car
Below 6.3, but not below 5.9 km per litre DKK 7,310 per half year, per passenger car
Below 5.9, but not below 5.6 km per litre DKK 7,890 per half year, per passenger car
Below 5.6, but not below 5.3 km per litre DKK 8,500 per half year, per passenger car
Below 5.3, but not below 5.0 km per litre DKK 9,080 per half year, per passenger car
Below 5.0, but not below 4.8 km per litre DKK 9,650 per half year, per passenger car
Below 4.8, but not below 4.5 km per litre DKK 10,230 per half year, per passenger car
Below 4.5 km per litre DKK 10,830 per half year, per passenger car

 

Rates for diesel driven passenger cars including the counterrailing charge

At least 32.1 km per litre DKK 120 per half year, per passenger car
Below 32.1, but not below 28.1 km per litre DKK 580 per half year, per passenger car
Below 28.1, but not below 25.0 km per litre DKK 1,040 per half year, per passenger car
Below 25.0, but not below 22.5 km per litre DKK 1,440 per half year, per passenger car
Below 22.5, but not below 20.5 km per litre DKK 1,840 per half year, per passenger car
Below 20.5, but not below 18.8 km per litre DKK 2,230 per half year, per passenger car
Below 18.8, but not below 17.3 km per litre DKK 2,640 per half year, per passenger car
Below 17.3, but not below 16.1 km per litre DKK 3,030 per half year, per passenger car
Below 16.1, but not below 15.0 km per litre DKK 3,440 per half year, per passenger car
Below 15.0, but not below 14.1 km per litre DKK 3,850 per half year, per passenger car
Below 14.1, but not below 13.2 km per litre DKK 4,260 per half year, per passenger car
Below 13.2, but not below 12.5 km per litre DKK 4,670 per half year, per passenger car
Below 12.5, but not below 11.9 km per litre DKK 5,060 per half year, per passenger car
Below 11.9, but not below 11.3 km per litre DKK 5,460 per half year, per passenger car
Below 11.3, but not below 10.2 km per litre  DKK 6,270 per half year, per passenger car
Below 10.2, but not below 9.4 km per litre  DKK 7,080 per half year, per passenger car
Below 9.4, but not below 8.7 km per litre  DKK 7,870 per half year, per passenger car
Below 8.7, but not below 8.1 km per litre  DKK 8,700 per half year, per passenger car
Below 8.1, but not below 7.5 km per litre  DKK 9,460 per half year, per passenger car
Below 7.5, but not below 7.0 km per litre  DKK 10,260 per half year, per passenger car
Below 7.0, but not below 6.6 km per litre  DKK 11,100 per half year, per passenger car
Below 6.6, but not below 6.2 km per litre  DKK 11,880 per half year, per passenger car
Below 6.2, but not below 5.9 km per litre  DKK 12,700 per half year, per passenger car
Below 5.9, but not below 5.6 km per litre  DKK 13,530 per half year, per passenger car
Below 5.6, but not below 5.4 km per litre  DKK 14,320 per half year, per passenger car
Below 5.4, but not below 5.1 km per litre  DKK 15,190 per half year, per passenger car
Below 5.1 km per litre  DKK 16,020 per half year, per passenger car

 

By law no 1387 of 21 December 2009 diesel driven cars without an approved diesel particulate filter are subject to an additional duty of DKK 1,000 per year.
 
Tax due date

 The tax is paid periodically each 6 months, beginning the day the car is registered.
 
Tax collector
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59ad + d29ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10,041.75 DKK 0.53
2011 9,872.54 DKK 0.54
2010 10,018.56 DKK 0.56
2009 9,827.43 DKK 0.57
2008 9,805.01 DKK 0.55
2007 9,606.26 DKK 0.55
2006 9,221.24 DKK 0.55
2005 8,693.10 DKK 0.55
2004 8,334.10 DKK 0.55
2003 8,017.03 DKK 0.56
2002 7,943.38 DKK 0.56
2001 7,405.56 DKK 0.54
2000 6,930.09 DKK 0.52

Comments

The revenue from «Motor vehicles tax - Green tax on passenger cars» and the revenue from «Motor vehicles tax - Weight tax on motor vehicles» can not be separated.