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Generic Tax Name Motor vehicles tax - Weight tax on motor vehicles
Tax name in the national language Vægtafgift af motorkøretøjer (Vægtafgiftsloven)
Tax name in English Weight tax on motor vehicles
Member State DK-Denmark
Tax in force since 1962/03/28
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 185 of the 18th of February 2014 on weigth tax on motorvehicles.

 
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

The registered keeper of a vehicle (not necessarily the owner). Only persons not liable to pay the green tax on cars and vans pay the tax.

 
Tax object and basis of assessment

The tax applies to registrable motor vehicles, tractors, trucks, busses, trailers, semi‑trailers used for passenger transport, and trailer equipment, e.g. caravans. All vehicles are liable to the weight tax, if the owner is not liable to pay the green tax on passenger cars (applying to passenger cars and vans acquired later). Diesel driven cars and vans pay a counterrailing charge in addition to the weight tax.

In the case of passenger motor cars, buses and taxis, the vehicle's unladen weight. In the case of vans and lorries the tax basis is the vehicle's permitted total weight. Tax is levied on certain vehicles at a fixed amount per vehicle.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Vehicles needed by the royal family, defence authorities, fire engines, vehicles equipped exclusively for the transport of sick persons and vehicles used exclusively as buses on fixed routes are exempt from weight tax and equalisation tax. No weight tax is payable on taxis. Vehicles for disabled persons may be exempted from weight tax. No tax is payable on bicycles with auxiliary motors (mopeds).

 
Rate(s) Structure

Rates applying in 2015

Ordinary passenger cars etc. 

 

Counterrailing charge for diesel driven vehicles

 

Weight tax

Motor vehicles

Trailers

6 months tax rate per vehicle

DKK

DKK

DKK

I. Unladen weight until 600 kg

 

 

 

 - Motorcycles (12 months)

710

520

-

 - Other passenger motor vehicles:

1,040

760

-

II. Unladen weight 601 - 800 kg

1,280

940

-

III. Unladen weight 801 - 1,100 kg

1,740

1,240

-

IV. Unladen weight 1,101 - 1,300 kg

2,300

1,580

-

V. Unladen weight 1,301 - 1,500 kg

 

 

-

 -6 months

3,010

 -3 months

1,530

1,010

VI. Unladen weight 1,501 - 2,000 kg

 

 

-

 - 6 months

4,150

 -

 - 3 months

 2,080

1,350

 -

VII. Unladen weight over 2,000 kg, tax per 100 kg

118

76

31

By law no 1387 of 21 December 2009 diesel driven cars without an approved diesel particulate filter is subject of an additional excise duty of DKK 1,000 per year.

 

Busses (except busses driving in route for public purposes) 

 

Extra rate for diesel driven

 

Weight tax

Motor vehicles

Trailers

Annual tax rate per vehicle

DKK

DKK

DKK

I. Unladen weight until 1,300 kg

450

1,130

-

II. Unladen weight 1,301 - 1,500 kg

585

1,160

-

III. Unladen weight 1,501 - 2,000 kg

810

1,230

-

IV. Unladen weight 2,001 - 3,000 kg

900

1,230

-

V. Unladen weight 3,001 - 4,000 kg

1,440

1,230

-

VI. Unladen weight 4,001 - 5,000 kg

1,920

1,230

-

VII. Unladen weight 5,001 - 6,000 kg

2,400

1,230

-

VIII. Unladen weight 6,001 - 7,000 kg

3,120

1,230

-

IX. Unladen weight 7,001 - 8,000 kg

3,640

1,230

-

X. Unladen weight 8,001 - 9,000 kg

4,160

1,230

-

XI. Unladen weight over 9,000 kg - tax per 100 kg own weight

50

14

-

 

Busses with more than 2 axles

 

Extra rate for diesel driven

 

Weight tax

Motor vehicles

Trailers

Annual tax rate per vehicle

DKK

DKK

DKK

Tax per 100 kg of unladen weight

36

10

-

 

Taxicabs and cars used for medical transport, only diesel driven cars

 

Extra rate

Annual tax rate per vehicle

DKK

I. Unladen weight until 800 kg

2,400

II. Unladen weight 801 - 1,100 kg

2,970

III. Unladen weight 1,101 - 1,300 kg

3,520

IV. Unladen weight 1,301 - 1,500 kg

3,860

V. Unladen weight 1,501 - 2,000 kg

4,260

VI. Unladen weight over 2,000 kg

5,110

By law no 1387 of 21 December 2009 diesel driven cars without an approved diesel particulate filter is subject of an additional excise duty of DKK 1,000 per year.

 

Vans and small trucks etc. 

Allowed total weight:

Until 500 kg

501-1,000 kg

1,001-2,000 kg

2,001-2,500 kg

2,501-3,000 kg

3,001-4,000 kg

Annual tax rate per vehicle

DKK

DKK

DKK

DKK

DKK

DKK

Vans etc. registered first time June the 2nd 1998 or earlier, or vans fully used for commercial purposes

- petrol driven

1,000

1,280

2,130

3,680

4,410

4,410

- diesel driven

1,570

2,100

3,250

5,080

6,000

6,210

Vans etc., partly used for commercial purposes, registered first time from June 3rd 1998 until April 24th 2007

- petrol driven

1,530

1,810

2,660

6,640

7,370

7,370

- diesel driven

2,100

2,630

3,780

8,040

8,960

9,160

Vans etc. registered first time after 25th April 2007

- petrol driven

3,960

4,240

5,090

6,640

7,370

13,205

- diesel driven

4,530

5,060

6,210

8,040

8,960

15,005

Vans etc., used for private purposes, registered first time from June 3rd 1998 until April 24th 2007

- petrol driven

2,060

2,340

3,190

9,600

10,330

10,330

- diesel driven

2,630

3,160

4,310

11,000

11,920

12,130

Vans etc., used for private purposes, registered first time after 25th April 2007

- petrol driven

6,920

7,200

8,050

9,600

10,330

22,000

- diesel driven

7,490

8,020

9,170

11,000

11,920

23,800

Trailer vehicles

- petrol driven front car

-

140

270

340

430

530

- diesel driven front car

-

140

270

340

430

780

 

Trucks and motor vehicles, not taxable by law on road user charge  

 

Weight tax

Extra rate for diesel driven

 

Motor vehicle

Trailer vehicle

Motor vehicle

Trailer vehicle

Annual tax rate per vehicle

DKK

DKK

DKK

DKK

Total weight 4,001-5,000 kg

2,052

552

1,150

200

Total weight 5,001-6,000 kg

2,052

672

1,150

250

Total weight 6,001-7,000 kg

2,052

825

1,150

300

Total weight 7,001-8,000 kg

2,052

988

1,150

400

Total weight 8,001-9,000 kg

2,052

1,161

1,150

450

Total weight 9,001-10,000 kg

2,052

1,344

1,150

550

Total weight 10,001-11,000 kg

2,279

1,537

1,150

650

Total weight 11,001-12,000 kg

2,610

1,740

1,150

750

Total weight 12,001-13,000 kg

3,087

1,953

1,150

850

Total weight 13,001-14,000 kg

3,604

2,176

1,150

1,000

Total weight 14,001-15,000 kg

4,161

2,628

1,150

1,100

Total weight over 15,000 kg, tax per 200 kg total weight

60

40

16

16

 

 

 

 

 

with more than 2 axles:

 

 

 

 

Total weight until 18,000 kg, tax per 200 kg total weight

32

20

11

12

Total weight 18,001-19,000 kg

3,069

1,953

1,150

1,100

Total weight 19,001-20,000 kg

3,332

2,156

1,150

1,200

Total weight over 20,000 kg, tax per 200 kg total weight

36

24

13

13

 

Trucks and motor vehicles, also taxable by law on road user charge  

 

Air feathered

Other feathering

Annual tax rate per vehicle

DKK

DKK

A. Trucks etc.

 

 

a) with 2 axles

 

 

Total weight until 12,999 kg

0

226

Total weight 13,000 - 13,999 kg

226

627

Total weight 14,000 - 14,999 kg

627

882

Total weight over 15,000 kg

882

2,050

b) with 3 axles

 

 

Total weight until 16,999 kg

226

394

Total weight 17,000 - 18,999 kg

394

809

Total weight 19,000 - 20,999 kg

809

1,050

Total weight 21,000 - 22,999 kg

1,050

1,661

Total weight over 23,000 kg

1,661

2,582

c) with 4 axles and more

 

 

Total weight until 24,999 kg

1,050

1,065

Total weight 25,000 - 25,999 kg

1,065

1,706

Total weight 26,000 - 28,999 kg

1,706

2,709

Total weight over 29,000 kg

2,709

4,019

 

 

 

B. Trucks- and semi trailers

 

 

a) Truck with 2 axles

 

 

1) Trailer or semi-trailer with 1 axel, rate per procession of carriages

 

 

Total weight until 15,999 kg

-

-

Total weight 16,000 - 17,999 kg

-

102

Total weight 18,000 - 19,999 kg

102

233

Total weight 20,000 - 21,999 kg

233

547

Total weight 22,000 - 22,999 kg

547

707

Total weight 23,000 - 24,999 kg

707

1,276

Total weight over 25,000 kg

1,276

2,297

2) Trailer or semi-trailer with 2 axels, rate per procession of carriages

 

 

Total weight until 24,999 kg

219

510

Total weight 25,000 - 25,999 kg

510

839

Total weight 26,000 - 27,999 kg

839

1,232

Total weight 28,000 - 28,999 kg

1,232

1,526

Total weight 29,000 - 30,999 kg

1,526

2,507

Total weight 31,000 - 32,999 kg

2,507

3,480

Total weight over 33,000 kg

3,480

5,284

3) Trailer or semi-trailer with 3 or more axels, rate per procession of carriages

 

 

Total weight until 37,999 kg

2,769

3,854

Total weight over 38,000 kg

3,854

5,239

b) Truck with 3 or more axles

 

 

1) Trailer- or semi trailer with 1 axel, rate per procession of carriages

 

 

Total weight until 24,999 kg

219

510

Total weight 25,000 - 25,999 kg

510

839

Total weight 26,000 - 27,999 kg

839

1,232

Total weight 28,000 - 28,999 kg

1,232

1,526

Total weight 29,000 - 30,999 kg

1,526

2,507

Total weight 31,000 - 32,999 kg

2,507

3,480

Total weight over 33,000 kg

3,480

5,284

2) Trailer- or semi trailer with 2 axels, rate per procession of carriages

 

 

Total weight until 37,999 kg

2,447

3,398

Total weight 38,000 - 39,999 kg

3,398

4,700

Total weight over 40,000 kg

4,700

6,905

3) Trailer or semi-trailer with 3 or more axels, rate per procession of carriages

 

 

Total weight until 37,999 kg

1,356

1,684

Total weight 38,000 - 39,999 kg

1,684

2,514

Total weight over 40,000 kg

2,514

4,004

 Consolidating act number 414 of 11. of April 2013, §13, paragraph 56: for tax periods commenced on 1. of January 2013 and no later than 31. of December 2013, the vehicle excise tax and countervailing duty will be paid after 2013 rates.

 
Tax due date

The tax is paid periodically one or two or four times a year.

 
Tax collector
 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29b

Comments

The revenue from the tax appears jointly with the green tax on passenger cars (see Motor vehicles tax - Green tax on passenger cars).