Danish car registration tax: imports and export refunds
Danish car registration tax explained for dealers: 2026 rates, how used imports are valued, the EV phase-in, and the export refund when cars leave Denmark.
· 7 min read
Danish car registration tax (registreringsafgift) is a one-off tax paid when a car is first registered in Denmark, including used imports. It is calculated on the car's taxable value in Denmark at 25%, 85% and 150% in bands, plus a CO2 surcharge, minus a fixed deduction. For used cars the value is the Danish market price, and when a car is exported, part of the tax is refunded, which creates price gaps that cross-border dealers can use in both directions.
How Danish car registration tax is calculated
The Danish Motor Agency (Motorstyrelsen) calculates registration tax on the taxable value, which is the value including VAT but excluding registration tax. For passenger cars the 2026 rates published by Motorstyrelsen are:
| Part of the taxable value | Rate |
|---|---|
| up to DKK 76,400 | 25% |
| DKK 76,400–237,400 | 85% |
| above DKK 237,400 | 150% |
Then a CO2 surcharge is added:
| CO2 (WLTP) | Surcharge per g/km (2026) |
|---|---|
| 0–107 g/km | DKK 294 |
| 107–137 g/km | DKK 587 |
| above 137 g/km | DKK 1,115 |
Finally a basic deduction of DKK 25,500 (2026) is subtracted. The tax cannot be negative.
Scale example (new-car basis). A petrol car with a taxable value of DKK 300,000 and 120 g/km: 19,100 + 136,850 + 93,900 = DKK 249,850; CO2 surcharge 107 × 294 + 13 × 587 = DKK 39,089; minus 25,500 = DKK 263,439, close to 90% of the car's value. This is why car prices in Denmark are so far above those in Germany, and why the tax dominates any cross-border calculation.
How is the value of an imported car assessed in Denmark?
For a used car, the taxable value is the trade price (handelspris) of the car in Denmark, meaning its market price, not the price you paid abroad. Motorstyrelsen then calculates the tax in principle as for a new car, but reduces the taxable value, deductions and surcharges by the percentage by which the car's value including tax has fallen compared with an equivalent new car.
In practice:
- Extended registration inspection (udvidet registreringssyn: registration inspection plus customs inspection) at an inspection hall. It must be no older than four weeks when you request the valuation.
- Request a valuation (værdifastsættelse) in the Motor Register (Motorregistret). Motorstyrelsen states processing times of up to five weeks for imports.
- Pay the registration tax via the payment line on the decision.
- Register the car at a number-plate operator, handing in the foreign registration certificate (both parts).
Dealers registered as self-assessors (selvanmeldere) value cars themselves under Motorstyrelsen's rules for valuing used passenger cars, which is much faster but carries the risk of a correction after control. Motorstyrelsen has run several control campaigns on imported used cars in recent years, so valuations must be well documented.
If you want certainty before buying, you can request a binding ruling (bindende svar) on the tax. A car can only be registered in Denmark if its primary owner or user has a Danish address.
For car dealers
Know your margin before you buy
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Request accessHow are electric cars taxed on registration in Denmark?
Zero-emission cars pay only part of the calculated registration tax while the tax is phased in. For cars registered before 2027, only 40% of the calculated tax is paid, and zero-emission passenger cars receive an additional deduction of DKK 161,300 (2026). The share rises step by step until the tax is fully phased in by 2036, and the deduction is reduced each year.
Plug-in hybrids and other cars with 1–49 g/km CO2 pay 68% of the calculated tax in 2026, with a deduction of DKK 43,000. Their share rises by three percentage points a year until 2030 and four points a year after that, reaching 100% in 2035.
For dealers this means the Danish EV price level moves every January. A used EV imported in December and one imported in January can carry noticeably different tax.
Can registration tax be refunded when a car is exported from Denmark?
Yes. When a Danish-registered car is taken out of Denmark and deregistered, the exporter can claim an export refund (eksportgodtgørelse). Motorstyrelsen calculates it as the registration tax that would be payable if the same car were imported into Denmark today, minus 15%, with a minimum deduction of DKK 8,500 for passenger cars. The refund can never exceed the registration tax originally paid on the car.
Example. If the tax an equivalent import would pay is DKK 100,000, the refund is DKK 85,000. If it is DKK 40,000, the 15% deduction (DKK 6,000) is below the minimum, so DKK 8,500 is deducted and the refund is DKK 31,500.
The procedure, according to Motorstyrelsen:
- extended registration inspection, not older than four weeks;
- request a valuation in the Motor Register and pay the DKK 2,250 fee by card;
- hand in the plates at a number-plate operator;
- send proof of ownership, sale and export (foreign registration, CMR note or export declaration); the car must be documented as exported within three months of the request;
- Motorstyrelsen pays the refund to the NemKonto, about nine weeks after receiving complete documentation.
No refund is paid for damaged cars, cars that are not in registrable condition, cars over 35 years old, or cars with a registered lien in the Danish car register (Bilbogen).
Why both rules create cross-border price gaps
Danish registration tax raises the Danish price of every car, and the export refund returns most of the tax when the car leaves. That creates two opportunities:
- Exporting from Denmark. A Danish car's price in Denmark includes tax. If the refund plus the price you get abroad exceeds the Danish purchase price, the deal works. It works best for cars where the refund is large relative to the price, typically younger, more expensive cars. Price the refund before you buy; the binding ruling and the calculator in the Motor Register help.
- Importing into Denmark. Because tax is charged on the Danish market value, buying cheaply abroad does not reduce the tax. The margin comes only from the difference in the pre-tax price.
For reference, according to listings tracked by MyCarDealer in October 2026, a 2021–2023 VW ID.3 had a median asking price of €22,550 in Germany (252 listings), €21,950 in the Netherlands (147), €20,442 in Norway (124) and €25,213 in Sweden (119). A Danish-sourced car has to compete with those prices once the refund is taken into account. The Danish krone is pegged to the euro at about DKK 7.46 per €1.
Our guide to car registration taxes across Europe compares Denmark with the Dutch BPM and its export refund. For the VAT side of a sale to a Danish dealer, see intra-community supply of cars. MyCarDealer calculates the net margin for a car in your own market; try a free valuation.
Frequently asked questions
How is Danish registration tax calculated on an imported used car?
Motorstyrelsen applies the passenger-car scale (25%, 85% and 150% in bands, plus a CO2 surcharge, minus a basic deduction) to the car's taxable value. For a used car the value is the Danish market price, and the tax, deductions and surcharges are scaled down by the car's loss of value compared with a new equivalent.
How is the value of an imported car assessed in Denmark?
After an extended registration inspection, you request a valuation in the Motor Register. Motorstyrelsen sets the value from the trade price of the car in Denmark, not from the foreign purchase price. Registered self-assessing dealers value cars themselves under Motorstyrelsen's rules.
Can registration tax be refunded when a car is exported from Denmark?
Yes. The export refund equals the tax an equivalent import would pay today minus 15% (at least DKK 8,500 for cars), capped at the tax originally paid. You pay a DKK 2,250 fee, document the export within three months and receive the money about nine weeks after complete documentation.
How are electric cars taxed on registration in Denmark?
Zero-emission cars registered before 2027 pay 40% of the calculated tax and receive an extra deduction of DKK 161,300 in 2026. The share rises each year until the tax is fully phased in by 2036.
How long does a Danish valuation take?
Motorstyrelsen states processing times of up to five weeks for an import valuation and about nine weeks for an export refund after complete documentation. A binding ruling before purchase takes extra time but gives certainty.