Registration tax and rates

For all cars and motorbikes, the vehicle registration tax is calculated on the basis of the taxable value, i.e. the value including VAT, but excluding vehicle registration tax. The figures in the table below are stated at the 2025 and 2026 level. 

Vehicle registration tax on used vehicles

The vehicle registration tax on used private cars, motorbikes and vans is in principle calculated in the same way as for new vehicles. The taxable value and deductions and surcharges etc. are reduced by the percentage by which the value of the vehicle including tax has changed (the car’s loss of value), compared to an equivalent new vehicle.

The taxable value of used cars is determined on the basis of the commercial value in Denmark, i.e. the market price. The taxable value of new cars is determined on the basis of the price as new. This corresponds to the ordinary price of the car on sale to a user in Denmark.

Further information on importing a vehicle

In particular concerning vans registered for the first time between 3 June 1998 and 24 April 2007 (both dates inclusive)

If you import a van that was registered for the first time between 3 June 1998 and 24 April 2007 (both dates inclusive) and the vehicle is inspected to have a total weight of 2,000 kg or less, you must choose whether to pay vehicle registration tax at a rate of 50% or 95%.

If you choose to pay 95% vehicle registration tax, you will pay a lower current tax for private use of the vehicle. If you pay 50% vehicle registration tax, you will pay a higher current tax for private use of the vehicle.

When you request the value to be registered in the Danish Register of Motor Vehicles (Motorregistret), you must enter the tax rate in the comments field.

Rates of vehicle weight tax and compensation tax, and tax for private use of a company vehicle (www.skatteministeriet.dk - in Danish).

You can pay your vehicle registration tax by online banking, in your bank or via mobile banking. Your payment information is listed in the decision.

Private cars are subject to a surcharge added to the vehicle registration tax that is calculated on the basis of the number of grammes of CO₂ the car emits per kilometre. 

• 0-109 grammes CO₂ = DKK 280 (2025) per gramme of CO₂ 
  0-107 grammes CO₂ = DKK 294 (2026) per gramme of CO₂
• 109-139 grammes CO₂ = DKK 560 (2025) per gramme of CO₂ 
  107-137 grammes CO₂ = DKK 587 (2026) per gramme of CO₂
• > 139 grammes CO₂ = DKK 1.064 (2025) per gramme of CO₂
  > 137 grammes CO₂ = DKK 1,115 (2026) per gramme of CO₂

For vans and lorries, as well as motorhomes, the surcharge for CO₂ emissions is calculated at the lowest rate of DKK 280 (2025) per gramme of CO₂ and DKK 294 per gramme (2026), irrespective of how many grammes of CO₂ the car emits. 

For private cars, a deduction from the vehicle registration tax (after the surcharge for CO₂ emissions) of DKK 24,300 (2025).and DKK 25,500 (2026).

For vans, the basic deduction is DKK 33,600 (2025) and DKK 35,200 (2026).

The deduction may not result in negative vehicle registration tax. 

If you have a permanent physical or mental disability that significantly impairs your ability to move around, you can apply to your municipality for support for a car as well as a grant for adapting the vehicle.

You do not have to pay a fee to register a vehicle for people with disabilities at the Danish Motor Vehicle Agency. Number plate operators (dealers and inspection centres) may charge a fee for the registration.

You also do not have to pay for number plates for vehicles for people with disabilities.

Specially adapted vehicles for people with disabilities for wheelchair users are exempt from registration tax and periodic tax.

For vehicles for people with disabilities that are not specially adapted, registration tax must be paid, but they may be exempt from periodic tax. The municipality decides whether you can be exempt from paying periodic tax.

Register a vehicle for people with disabilities (private passenger transport)

If you wish to register a vehicle for people with disabilities (mobility vehicles), you must send the following documents via E-tax (TastSelv):

• Registration certificate (for a used vehicle) or bill of sale (for a new vehicle)
• Notification of clause from the municipality
• Power of attorney, if there are multiple users

The Danish Motor Vehicle Agency registers the vehicle with the relevant clauses and then sends the number plates to you.

How to proceed:

• Log in to TastSelv with MitID
• Select Skriv til os (Write to us) → Bil og Motor (Motor vehicles) → Registrering/nummerplader (Registration/number plates) → Nummerplade og ejerskifte (Number plate and change of ownership)
• State the insurance company
• Attach a copy of:
  • Registration certificate or bill of sale
  • Notification of clause from the municipality
  • Power of attorney, if there are multiple users

Once we have registered the vehicle, we will send a reply via Digital Post to the person who requested the registration. The number plates will be sent to you by post.

Register a disabled vehicle with a clause (special use)

If you are registering disabled vehicles that are specially adapted for wheelchair users, you must complete form 21.022 A (in Danish only).

Relevant rules

Untaxed vehicles (our Danish-language legal guide)
Buses and motorhomes, medical transport vehicles, taxis and limousines (our Danish-language legal guide)

A motorhome designed for residence and accommodation is subject to lower vehicle registration tax than ordinary private cars.
Special rules apply to these motorhomes.

Read about the rules on the design and use of motorhomes (in Danish only).

Vehicles that are more than 35 years old are defined as vintage vehicles in the Danish Vehicle Registration Tax Act (Registreringsafgiftsloven).

The vehicle registration tax is calculated in accordance with the general rules on used vehicles (see vehicle registration tax rates above). However, the tax may not exceed the tax calculated on the basis of 75% (40% for motorbikes) of the price of the vehicle as new in Denmark, including VAT, but excluding vehicle registration tax.

Vehicle weight tax

Vintage vehicles are subject to vehicle weight tax, compensation tax and a surcharge for private use at 25% of the rates in the Danish Vehicle Weight Tax Act (Vægtafgiftsloven).

Inspection

Vintage vehicles are only called in for periodic inspection every eight years, but may in such case only be used occasionally. However, the first period after the vehicle is registered as a vintage vehicle may be shorter.
Vehicles used commercially (e.g. for bus services, transport of hazardous goods, emergency services or hire without a driver) may not be registered as vintage vehicles.

Previously exported vehicles

If you import a vintage vehicle that has previously been exported against payment of an export refund, the tax will be fixed as the export refund paid out, without any reduction of the tax amount.