Denmark VAT Rate (2026)
Denmark applies a single flat VAT rate of 25% to virtually all goods and services — making it the simplest VAT structure in the EU. Denmark has no reduced rate, no super-reduced rate, and zero-rating is limited to intra-EU and export supplies.
Denmark VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 25% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 0% | Zero | Newspapers and journals (published more than once a month); intra-community and international transport. |
Denmark standard VAT rate history
| Period | Standard rate |
|---|---|
| 3 Jul 1967 – 1 Apr 1968 | 10% |
| 1 Apr 1968 – 29 Jun 1970 | 13% |
| 29 Jun 1970 – 3 Oct 1977 | 15% |
| 3 Oct 1977 – 30 Oct 1978 | 18% |
| 30 Oct 1978 – 30 Jun 1980 | 20% |
| 30 Jun 1980 – 1 Jan 1992 | 22% |
| 1 Jan 1992 – present | 25% |
Import VAT rate for Denmark
Denmark applies its standard 25% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Denmark
Tourist VAT refund in Denmark
Non-EU residents shopping in Denmark can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Denmark VAT refund
Key facts
- Registration threshold: DKK 50,000 annual turnover
- Standard rate: 25%
- Reduced rate: 0%
- Tax authority: Skattestyrelsen
- Currency: EUR
FAQ
What is the VAT rate in Denmark?
The standard VAT rate in Denmark is 25%.
Reduced rate of 0% apply to essential goods and services.
What is the import VAT rate for Denmark?
Import VAT into Denmark is charged at the standard 25% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Denmark VAT number?
Denmark VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates