Registreringsafgift for nul-emissionskøretøjer

What this guide covers

This guide covers the rule in section 5 b of Denmark's Registration Tax Act for passenger cars that emit 0 g CO2 per km. The rule changes how the registration tax is calculated when the car is notified for registration. It is a rule for calculating a tax, not a payment to the buyer.

Who pays and when

Registration tax is paid the first time a car is registered. When a new car is bought in Denmark, the dealer normally handles the registration tax and the number plates.

The percentage of the normal tax

The tax is a percentage of the registration tax that would otherwise follow from sections 4, 5 or 5 a of the Act, worked out when the car is notified for registration (anmeldelse til registrering). The percentage depends on the year of notification: 40% up to and including 2026, then 48% in 2027, 56% in 2028, 64% in 2029, 72% in 2030, 80% in 2031, 84% in 2032, 88% in 2033, 92% in 2034, 96% in 2035 and 100% from 2036.

The deduction

Passenger cars taxed under section 4(1) no. 2 also get a deduction in the tax worked out above. The amount depends on the year the car is notified for registration: DKK 161,300 in 2026, 152,200 in 2027, 146,900 in 2028, 141,600 in 2029, 136,300 in 2030, 130,900 in 2031, 130,600 in 2032, 134,800 in 2033, 134,600 in 2034, 134,400 in 2035 and 137,000 from 2036. The deduction can bring the tax to zero but not below.

For a used car these amounts are reduced by the same percentage as the car's value including tax has changed compared with a similar car taxed as new.

Adjusted and fixed amounts

Part of the ordinary tax is worked out in three bands under section 4(1) no. 2 of the Act: 25% up to a first limit, 85% between the first and a second limit and 150% above the second. These limits are stated at 2010 price level and adjusted every year under section 20 of the Personal Tax Act; for 2026 the Ministry of Taxation's table gives DKK 76,400 and DKK 237,400. The section 5 b percentage is applied to the tax that results from the ordinary calculation, and the special deduction is then taken from that result. The deduction amounts above work differently: the Act states them as kroner amounts for each year, not at 2010 price level.

What this guide does not cover

Cars taxed under section 5 of the Act and electric and fuel-cell motorcycles have separate deductions in section 5 b and are not covered here.

Basis of this page

The percentages and deduction amounts follow section 5 b of the Registration Tax Act as amended by Act no. 1777 of 29 December 2025, which postponed the phasing-in of the higher tax and entered into force on 1 January 2026. They agree with the Danish tax administration's legal guidance (edition 2026-2). The Folketing can change the rules, so check the official sources before relying on a figure when buying a car.