The consultation closes on 21 November 2025.

Denmark’s Ministry of Taxation (MoT) published a consultation bill on 10 November 2025 proposing a one-year delay in the higher registration tax for zero-emission vehicles, including electric cars and motorcycles.

The draft law outlines key changes to Danish tax and excise legislation, with a focus on environmental and transport policies.

Under the proposal, the planned increase in registration tax for zero-emission vehicles would be postponed to support their continued uptake.

The bill also aims to exempt zero-emission vehicles used for commercial passenger transport, such as taxis, from periodic fuel consumption taxes, thereby promoting the adoption of green vehicles in the sector.

Additionally, the draft seeks to expand the definition of “process purposes” in energy tax law to cover energy used for CO₂ capture and geological storage (CCS), allowing a lower tax rate for this climate mitigation technology.

The public consultation opened on 7 November 2025 and will remain open until  21 November 2025.

The bill is proposed to take effect from 1 January 2026.