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Denmark: 25%
These details apply to Denmark. The Faroe Islands and Greenland are outside the Danish VAT territory.
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Denmark | |
| standard | 25% Most goods and services without an exemption, including food, restaurant meals, hotel stays, clothing, electronics, books, e-books and audiobooks. From 1 January 2026, commercial instruction in activities such as fitness, yoga, dance, singing and music is also taxable for people aged 30 and over. Exemptions remain for instruction of people under 30 and certain non-profit sports and public adult-education activities. Ordinary gym access without instruction does not qualify for the age-based exemption. |
| zero rate | 0% Printed and electronic newspapers meeting the newspaper definition and normally published at least monthly; not all periodicals qualify. From 1 January 2025, passenger air transport, including domestic flights, also qualifies, together with accompanied luggage and related services under the specific rules. Related input VAT remains deductible. |
| exempt with deduction | Exports of goods outside the EU and intra-Community supplies where the substantive and documentary conditions are met. Certain supplies involving ships or aircraft also qualify under specific rules. Related input VAT remains deductible. A foreign customer alone does not make a sale exempt. |
| exempt without deduction | Qualifying healthcare, social welfare and education. Insurance, specified financial services, many property lettings and transfers, and certain cultural services and non-profit sports activities. Passenger transport other than air transport is generally exempt, but non-scheduled bus services are taxable. Air transport is described under the zero rate. Related input VAT is generally not deductible. |
| out of scope | Employment, private sales outside economic activity subject to specific statutory exceptions, and genuine compensation without a reciprocal supply. The Faroe Islands and Greenland are outside both the Danish and EU VAT territories; transactions with these territories follow the rules for third countries. |
| reverse charge | The buyer accounts for VAT instead of the seller, including on general-rule B2B services purchased from foreign businesses. Domestic reverse charge applies under specific conditions to metal scrap, certain gold supplies, CO2 allowances and specified energy certificates, and mobile phones, integrated circuits, games consoles, tablets and laptops. The electronics rule excludes sellers whose sales of the relevant goods are predominantly to private consumers. Deduction depends on the buyer’s use. |
| margin scheme | The margin scheme is available for eligible used goods bought for resale without deductible VAT, for example from private individuals or another margin-scheme dealer. Art, collectors’ items and antiques have additional conditions. Under the individual method, VAT is 20% of the positive selling-price minus purchase-price difference, equivalent to 25% of the margin excluding VAT. Hidden VAT in the purchase price cannot be deducted, and the invoice must not show a separate VAT amount. The pooled method and used passenger cars and motorcycles have special rules; this calculator shows the basic individual method. VAT Margin Scheme calculator. |
| small businesses and art | Small businesses The national exemption threshold is DKK 50,000 in annual Danish turnover calculated under the scheme’s rules. It must not be exceeded in the current or preceding calendar year. Exemption gives no input VAT deduction; VAT registration may be chosen. Businesses established in other EU countries may qualify after prior notification and confirmation of an EX number, subject to the Danish conditions and EU turnover of no more than EUR 100,000 in both calendar years. Art Artists’ and heirs’ first sales of their own qualifying works have a DKK 350,000 exemption threshold under the special rules. For taxable first sales, the taxable amount may be reduced to 20% of the ordinary taxable amount. This reduced base also applies to imports from outside the EU of qualifying works of art, collectors’ items and antiques. Applying 25% gives tax equivalent to 5% of the ordinary base. This is a reduced taxable amount, not a separate general VAT rate. |
Books remain subject to 25% VAT. Bill L 125 proposing zero VAT from 1 July 2026 lapsed; the proposed date is therefore not listed as an implemented change.
| Past changes: | |
| 1 Jul 2026 | Books, e-books and audiobooks become zero-rated. The change does not cover time-limited access, such as streaming subscriptions. Skatteministeriet (PDF) |
| 1 Jan 2026 | Commercial instruction in activities such as exercise, dance, singing and music for people aged 30 and over becomes taxable at 25%. Instruction of people under 30 is exempt. Certain non-profit sports-club activities and subsidy-eligible public adult education remain exempt. Skattestyrelsen |
| 1 Jan 2025 | The small-business exemption changes to a calendar-year system and becomes available to businesses established in other EU countries subject to the common conditions. The ordinary Danish threshold remains DKK 50,000; the special threshold for artists’ and heirs’ first sales rises to DKK 350,000. Skattestyrelsen, Legal Guide |
| 1 Jan 2025 | Passenger air transport moves to the exemption with input VAT deduction in section 34, including domestic flights. Accompanied luggage and related services qualify under the statutory conditions. This changes the type of exemption; it is not a reduction from 25%. Act No. 1693 of 30 December 2024, sections 1 and 4 (Retsinformation) |
| 1 Jul 2019 | Zero-rating is extended to qualifying electronic newspapers. Printed newspapers already qualified. Act No. 591 of 13 May 2019, sections 2–3 (Retsinformation) |
| 1 Jan 1992 | The standard VAT rate rises from 22% to 25%. Skattestyrelsen, Legal Guide |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 19 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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