Taxes explained
Denmark fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Sales Tax Pct gasoline | 25% | 1992-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 25% | 1992-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 5.3630/L | 2026-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 4.2610/L | 2026-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 5.3090/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 4.2190/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 5.1064/L | 2024-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.5550/L | 2024-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.7420/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.3030/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6750/L | 2022-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.2550/L | 2022-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6570/L | 2021-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.2430/L | 2021-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6170/L | 2020-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.2150/L | 2020-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6730/L | 2019-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1840/L | 2019-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6190/L | 2018-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1480/L | 2018-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.5940/L | 2017-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1320/L | 2017-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.5690/L | 2016-07-12 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1130/L | 2016-07-12 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.6040/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1510/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.5680/L | 2015-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.1270/L | 2015-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.4880/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.0710/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.4090/L | 2013-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 3.0160/L | 2013-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.3290/L | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.9650/L | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.3300/L | 2012-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.9650/L | 2012-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.9110/L | 2011-06-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.2530/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.9530/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.1780/L | 2010-11-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.2620/L | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.9010/L | 2010-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.1870/L | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.8500/L | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.1030/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.7340/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.0300/L | 2005-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.7300/L | 2005-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 4.0700/L | 2002-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.7500/L | 2001-04-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.9700/L | 2001-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.5700/L | 2001-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.8700/L | 2000-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.7700/L | 1999-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.3400/L | 1999-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.3700/L | 1998-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.3200/L | 1997-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.2900/L | 1997-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.2700/L | 1996-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.1900/L | 1996-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 3.0200/L | 1995-10-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.9700/L | 1995-04-07 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.9000/L | 1995-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 2.1700/L | 1995-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.5500/L | 1994-10-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.5000/L | 1994-04-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.4500/L | 1994-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 1.9400/L | 1992-10-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | DKK 2.2500/L | 1990-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | DKK 1.7600/L | 1987-12-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | DKK 0.0000/L | 2024-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | DKK 0.0000/L | 2024-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | DKK 0.0000/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | DKK 0.0000/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | DKK 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | DKK 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.