Denmark’s Parliament approves tax measures for electric vehicles, delaying higher registration tax and exempting commercial zero-emission cars from ownership taxes.
Denmark’s Parliament has passed two bills introducing tax measures to support electric vehicles (EVs), taking effect on 1 January 2026.
Bill L 79 A delays the increase in registration tax for zero-emission vehicles. The tax-free threshold remains at DKK 419,300 in 2026, and the effective registration tax rate stays at 60%. The gradual increase in tax will now take place over the next decade, reaching parity with fully taxed vehicles by 2036.
Bill L 79 B exempts zero-emission passenger cars used for commercial transport from the CO2 ownership tax and the green ownership tax, treating them the same as petrol- and diesel-powered taxis.
Zero-Emission Vehicle Registration Tax Timeline
| Year | Tax-Free Threshold (DKK) | Registration Tax Rate | Phasing-in Rate |
| 2025 | 419,300 | 60% | – |
| 2026 | 419,300 | 60% | – |
| 2027–2031 | – | – | +8% per year |
| 2032–2036 | – | – | +4% per year |
| 2036 | – | 100% of fully taxed vehicles | – |
The measures form part of the Finance Act 2026 and aim to encourage wider adoption of electric vehicles. Both bills were adopted simultaneously on 16 December 2025.
Earlier, Denmark’s Ministry of Taxation 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.
