Which cars get the reduced registration tax in Denmark

Which cars the reduced calculation applies to

The calculation in section 5 b of the Registration Tax Act applies to zero-emission cars. The tax administration's guidance defines the cars covered as cars that emit 0 grams of CO2 per kilometre, and the Ministry of Taxation labels them as typically electric cars.

This guide covers passenger cars taxed under section 4(1) no. 2. Cars taxed under section 5 of the Act and electric and fuel-cell motorcycles have separate deductions and are not covered.

Which figures apply

The headline figures for a car notified for registration in 2026 are a percentage of 40% and a passenger-car deduction of DKK 161,300. They depend on the year the car is notified for registration. They are the figures for a new car: for a used car the section 4 amounts and the deduction are reduced, as described below. The full schedule is on the amounts page.

Cars that are not covered

Low-emission cars, typically plug-in hybrids, emit more than 0 but less than 50 g CO2 per km and fall under section 5 c, not section 5 b. For such a car notified for registration in 2026 the tax is by default 68% of the ordinary tax and the deduction is DKK 43,000.

New, imported and used cars

Registration tax is paid in connection with first registration, and as a starting point it is paid on imported cars and motorcycles, both new and used.

A vehicle can only be registered in Denmark if its primary owner or user has a Danish address.

For a used car the section 4 amounts and the special deduction are reduced by the same percentage as the car's value including tax has changed compared with a similar car taxed as new.

A used car that already has Danish plates and on which the registration tax has been paid is re-registered to the buyer.

What this page does not say

This page lists the conditions found in the official sources it cites. It does not claim to list every condition, and it does not say whether a particular car qualifies.

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.