Denmark VAT rate

What this value means

DENMARK HAS NO REDUCED VAT RATE — THIS IS THE SINGLE MOST IMPORTANT FACT IN THIS RECORD. Unlike every other EU member state serving reduced bands, Denmark applies one single rate of 25% to all taxable supplies. Skattestyrelsen's Den juridiske vejledning 2026-1, section D.A.9 'Momssatsen ML § 33' (read 2026-07-22) states that the rate is the same for all goods and services covered by VAT liability. There is no 9%, 12%, 6% or 5% Danish band; any dataset showing one for DK is wrong. WHAT DOES EXIST is (a) a zero rate — technically 'fritaget for afgift med fradragsret', not a reduced rate — for a short list in momsloven § 34, most notably § 34, stk. 1, nr. 18: 'Levering af aviser, herunder aviser leveret elektronisk, som normalt udkommer med mindst ét nummer månedligt' (newspapers, including digital newspapers, published at least monthly), read verbatim in the Act; plus exports and intra-EU supplies; and (b) ordinary exemptions without deduction rights under § 13 (healthcare, education, financial services, insurance, letting of immovable property, cultural activities). Books, restaurants, hotels, medicines, passenger transport, food and children's clothing are all taxed at the full 25% in Denmark, which is the usual source of error for anyone extrapolating from Nordic neighbours (Sweden and Norway both operate multiple reduced bands). 25% has been unchanged since 1 JANUARY 1992, when it rose from 22%. RATE HISTORY per the official Skattestyrelsen table in Den juridiske vejledning D.A.9: 22% from 30.06.1980, 20.25% from 01.10.1978, 18% from 02.10.1977, 15% from 01.03.1976, a temporary 9.25% band 29.09.1975-29.02.1976 (motor vehicles, electricity, telephone, telegraph and broadcasting stayed at 15%), 15% from 29.06.1970, 12.5% from 01.04.1968 and 10% from the introduction of moms on 03.07.1967. REGISTRATION THRESHOLD: momsloven § 48, stk. 1 as read in LBK 209/2024 exempts established taxable persons from registration where total taxable supplies do not exceed DKK 50,000 per year. CAVEAT ON THAT FIGURE ONLY: LBK 209/2024 consolidates amendments only up to lov nr. 1795 af 28. december 2023, and lov nr. 332 af 9. april 2024 (implementing the EU SME special scheme, with provisions applying from 1 January 2025) is NOT incorporated into it; the § 48 threshold was therefore not re-verified against post-2024 amendments. The 25% rate in § 33 is unaffected — no amending act since 2024 touches it, and Den juridiske vejledning 2026-1 (version dated 30.01.2026) still shows 25% with no end date. Access quirks: retsinformation.dk is a client-side React application that serves an empty HTML shell to plain fetchers and returns HTTP 403 to some fetch agents; the reliable machine-readable routes are the PDF at https://www.retsinformation.dk/eli/lta/2024/209/pdf and the JSON search API at https://www.retsinformation.dk/api/documentsearch?t=<term>&dt=30 (note the parameter is 't', not 'q' — 'q' is silently ignored and returns the newest documents in the whole gazette, which is a trap). Both statute and guidance are Danish-language only.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/dk/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/dk/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/dk/vat

Other Denmark series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates