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Generic Tax Name Motor vehicles tax - Motor vehicle registration duty
Tax name in the national language Registreringsafgift af motorkøretøjer
Tax name in English Motor vehicle registration duty
Member State DK-Denmark
Tax in force since 1971/05/26
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
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 29 of the 10th of January 2014 of registration duty on motor vehicles.

 
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 at first time of registration.

 
Tax object and basis of assessment

Motor vehicles liable to registration under the Road Traffic Act and on trailers and semi‑trailers for such motor vehicles.

 

 

The value of a new vehicle on which tax is payable is the usual consumer selling price, including value‑added tax, but excluding registration tax.

In the case of used cars and vans with a permitted total weight not exceeding two tonnes, which are imported or are part of a personal removal of household goods, the taxable value is derived from the price of comparable used registered cars.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Among others:

  • commercial goods lorries and goods vans with a permitted total weight exceeding four tonnes;
  • buses and tractors;
  • bicycles with an auxiliary motor (mopeds);
  • electrical cars and vans until 2015.

 

 Deductions:

  • The registration tax amount for passenger cars is reduced or increased according to the fuel efficiency of the vehicle.
    • Petrol driven passenger cars receive a tax reduction of DKK 4,000 for each kilometre in excess of 16 kilometres the vehicles runs in pr. litre petrol.
    • Diesel driven passenger cars receive a tax reduction of DKK 4,000 for each kilometre in excess of 18 kilometres the vehicles runs in pr. litre diesel.
    • Petrol driven passenger cars receive a tax increase of DKK 1,000 for each kilometre less than 16 kilometres the vehicles runs in pr. litre petrol.
    • Diesel driven passenger cars receive a tax increase of DKK 1,000 for each kilometre less than 18 kilometres the vehicles runs in pr. litre diesel.

 

  • The registration tax amount vans is reduced or increased according to the fuel efficiency of the vehicle.
    • Petrol driven passenger vans receive a tax reduction of DKK 4,000 for each kilometre in excess of 16 kilometres the vehicles runs in pr. litre petrol.
    • Diesel driven passenger vans receive a tax reduction of DKK 4,000 for each kilometre in excess of 17.5 kilometres the vehicles runs in pr. litre diesel.
    • Petrol driven passenger vans receive a tax increase of DKK 1,000 for each kilometre less than 16 kilometres the vehicles runs in pr. litre petrol.
    • Diesel driven passenger vans receive a tax increase of DKK 1,000 for each kilometre less than 18 kilometres the vehicles runs in pr. litre diesel.
  • Deductions are given for safety equipment, forexample airbags and seat belt alarms 
 
Rate(s) Structure

The tax on ordinary new passenger motor cars amounts to the following:

  • Price excluding the tax:
    • below DKK 81,700:....................................105 % of the value;
    • above DKK 81,700:....................................180 % on the remainder.

 

The tax on new motorcycles amounts to the following:

  • Price excluding the tax:
    • between DKK 0 and DKK 9,200:....................0 % of the value;
    • between DKK 9,200 and DKK 25,800:.......105 % of the value;
    • above DKK 25,800:....................................180 % on the remainder.
  • Motor caravans exceeding two tonnes permitted total weight and private buses:
    • DKK 0 on DKK 12,100 and 60 % on the remainder.
  • In the case of commercial lorries and vans not exceeding four tonnes permitted total weight and specifically built and equipped for the transport of goods, the scale of tax is as follows:
    • permitted total weight not exceeding two tonnes: ............................................DKK 0 to DKK 17,500 and 50 % on the remainder;
    • permitted total weight above 2.5 tonnes but not exceeding three tonnes: .........DKK 0 to DKK 34,100 and 30 % on the remainder;
    • permitted total weight above three tonnes but not exceeding four tonnes: ........DKK 0 to DKK 34,100 and 30 % on the remainder, maximum payable tax on these vehicles are limited to DKK 56,800.  

 

  • Toll free delivery costs (§8, paragraph 5). Established in law number 879 of 1st of July 2013:

    • Motorcycles: DKK 1,040
    • Passenger cars: DKK 2,080
    • Vans: DKK 2,560
 
Tax due date

As a general rule when the vehicle is registered for the first time.

Registered businesses are required to declare not later than the 15th day in any month the tax due for the previous month. The tax for any month must be paid not later than by the 15th day of the following month.

 
Tax collector

The tax is normally payed by motor‑dealers registered with the customs service.

 
Special features

Declaration:

The customs service is empowered to grant up to three months' respite for payment of tax due against security.

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d214da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 13,021.36 DKK 0.69
2011 13,562.79 DKK 0.74
2010 13,523.46 DKK 0.75
2009 11,855.75 DKK 0.69
2008 19,099.10 DKK 1.06
2007 24,285.80 DKK 1.40
2006 23,783.94 DKK 1.41
2005 21,292.62 DKK 1.34
2004 17,332.58 DKK 1.15
2003 13,051.68 DKK 0.91
2002 14,566.22 DKK 1.03
2001 12,288.26 DKK 0.90
2000 13,849.68 DKK 1.04

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