Denmark VAT / Sales Tax

Detailed vat / sales tax rates and rules for Denmark in 2026.

VAT / Sales TaxDKK

Denmark applies a uniform VAT (moms) rate of 25% with no reduced rates. Denmark is one of the few EU countries that does not apply reduced VAT rates to food, books, or other categories commonly reduced elsewhere. Certain services (healthcare, education, financial services) are exempt from VAT. This uniform rate simplifies compliance but increases the cost of living.

Standard Rate

25%

Registration Threshold

DKK 50,000 in annual turnover

Reduced Rates

0% — Newspapers (print), financial services, insurance, healthcare, education, passenger transport, cultural services (exempt without credit for most)

How Denmark VAT / Sales Tax compares

Denmark’s standard VAT / sales tax rate of 25% is the 3rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.