Denmark
Denmark VAT calculator
Work out Danish moms on any price, in either direction. Denmark keeps VAT unusually plain: one flat rate of 25% covers almost everything sold in the country, and the law offers no reduced bands at all. Enter a net amount to add moms, or a gross amount to pull it back out.
How it works
- Adding moms means multiplying the net price by 25%. A 400 kr item picks up 100 kr of tax and sells for 500 kr.
- Stripping moms from a gross price means dividing by 1.25. A 500 kr shelf price contains 400 kr net and 100 kr tax.
- A handy shortcut for receipts: the moms inside any Danish gross price is exactly one fifth of it, because 25 divided by 125 equals 0.2.
gross = net x 1.25; moms = gross / 5
With one rate the arithmetic stays fixed. Going forwards, add a quarter of the net price. Going backwards, divide the gross by 1.25 to find the net, and the difference is the tax. Because 25/125 reduces to one fifth, the moms inside any gross amount is that amount divided by five.
- net
- Price before moms
- gross
- Price including moms
- moms
- Danish VAT at 25%
Standard VAT rates around Denmark
| Denmark | 25% | Flat, no reduced bands |
| Sweden | 25% | Plus 12% and 6% reduced bands |
| Norway | 25% | Plus 15% on food |
| Finland | 25.5% | Raised from 24% in 2024 |
| Germany | 19% | Plus 7% reduced band |
| Hungary | 27% | Highest in the EU |
Worked example
A Copenhagen workshop invoices 8,000 kr net for a repair moms of 2,000 kr goes on top, so the customer pays 10,000 kr. Read the other way, a 10,000 kr gross bill holds 2,000 kr of tax (one fifth) over 8,000 kr net.
Key facts
- One flat rate of 25% with no reduced bands, a structure almost no other EU country uses.
- The moms share of any gross price is exactly one fifth.
- Registration is required above 50,000 kr of taxable turnover in 12 months.
- Newspapers published at least monthly are zero-rated under section 34 of the VAT Act.
- The 25% rate dates from 1992 and has not moved since.
Tips
- Checking a Danish receipt by hand: divide the total by five to get the tax, no calculator needed.
- Selling into Denmark from abroad? Distance sellers and digital platforms often owe Danish moms even without a local office, so check the registration rules early.
- Newly registered businesses report through the TastSelv Erhverv portal; filing frequency depends on turnover.
Frequently asked questions
What is the VAT rate in Denmark?+
A flat 25%, called moms (short for merværdiafgift). Skattestyrelsen, the Danish Tax Agency, applies it to the value of nearly all goods and services sold in Denmark.
Does Denmark have any reduced VAT rates?+
No. Denmark is rare among EU countries in running a single rate with no reduced bands. Groceries, restaurant meals, books, medicine, hotel nights and children’s clothing all carry the full 25%, where most neighbours tax some of these more lightly.
Why do newspapers show a 0% rate?+
Section 34 of the Danish VAT Act zero rates newspapers that publish at least one issue a month. Zero rating differs from exemption: the publisher charges no moms to readers yet still reclaims the moms on its own costs.
Which goods and services escape moms entirely?+
Healthcare, education, financial services, insurance and passenger transport sit outside the system as exempt supplies. An exempt business charges no moms but, unlike a zero-rated one, cannot recover the moms on what it buys.
When must a Danish business register for moms?+
Registration becomes compulsory once sales of taxable goods or services pass 50,000 kr within a 12 month period. Below that line registration stays voluntary.
Do Danish shop prices include moms?+
Yes. Prices shown to consumers must include the tax, so the figure on the tag is what you pay. Trade between businesses is commonly quoted net, with the 25% itemised on the invoice.
Things to watch
- This tool gives an estimate for planning, not tax advice. Whether a specific supply is taxable, zero-rated or exempt can turn on fine details, so confirm with Skattestyrelsen or an adviser before relying on a figure.
- Exempt sectors such as healthcare and finance follow different recovery rules; this calculator only handles the headline rate arithmetic.
Sources
- Got a new business? See how you manage your VAT · Skattestyrelsen (skat.dk)
- VAT: report and pay, deductions, international trade · Skattestyrelsen (skat.dk)
Last updated: 2026-06-10
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Figures reflect Danish rules as published by Skattestyrelsen in 2026.
- The 25% rate has stood unchanged since 1992, which makes saved calculations age well.
Reviewed by Vikas Dulgunde.