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Generic Tax Name Road tax - Road user charge (Eurovignette)
Tax name in the national language Vejbenyttelsesafgift
Tax name in English Road User Charge (Eurovignette)
Member State DK-Denmark
Tax in force since 1994/11/25
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

Law No 896 of 15 August 2011 on road user charge (vejbenyttelsesafgiftsloven).

 
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

Users of motor vehicles for road haulage with a permissible gross laden weight of 12 tonnes or more. For vehicles registered in Denmark the charge is paid for the right to use the whole Danish road network. For vehicles registered in other countries the charge is paid for the use of Danish motorways.

 
Tax object and basis of assessment

Motor vehicles for road haulage with a permissable gross laden weight of 12 tonnes or more.

 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

    

 2014 and 2015:

 

 Maximum 3 axles

 

 

 Four axles or more

   
 

None-euro

Euro I

Euro II

Non-euro

Euro I

Euro II

One year

DKK 7,156

DKK 6,336

DKK 5,591

DKK 11,555

DKK 10,437

DKK 9,318

One month

DKK 715

DKK 633

DKK 559

DKK 1,155

DKK 1,043

DKK 931

One week

DKK 193

DKK 171

DKK 149

DKK 305

DKK 275

DKK 246

One day

DKK 59

DKK 59

DKK 59

DKK 59

DKK 59

DKK 59

             

 

 
Tax due date

For vehicles registered in Denmark the charge is paid once a year in advance together with weight tax. For vehicles registered in other countries the charge is paid for the period (day, week, month or year) of actual use of the motorways. One or more road user certificates valid for the period covered by the payment are issued as proof of payment. Road user certificates are sold at certain gas stations, transport centres, on ferry‑lines and by certain commercial organisations for road haulage.

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29bb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 377.59 DKK 0.02
2011 370.98 DKK 0.02
2010 368.91 DKK 0.02
2009 427.99 DKK 0.03
2008 411.96 DKK 0.02
2007 472.59 DKK 0.03
2006 457.48 DKK 0.03
2005 455.60 DKK 0.03
2004 395.70 DKK 0.03
2003 327.90 DKK 0.02
2002 331.40 DKK 0.02
2001 316.60 DKK 0.02
2000 307.10 DKK 0.02

Comments