Denmark VAT calculator (moms)

How moms (vat) in Denmark is calculated

Skattestyrelsen states it in one line: *"I Danmark tillægges en vares pris som udgangspunkt en momsafgift på 25%."* Denmark is the **only country in this family with a single rate**, which makes it the simplest page here — and the reason it has no category selector at all. Where every other country asks what you are supplying, there is nothing to ask: one rate applies.

That simplicity is easy to misreport. Some guidance lists 6% and 12% alongside 25% for Denmark, which confuses the Danish rate schedule with its neighbours’ — Sweden has 6% and 12%, Denmark has neither. What Denmark does have is a set of **exemptions and zero-rated supplies**: newspapers, passenger transport, and healthcare among them. Those are a different mechanism from a reduced rate, and the difference decides whether input tax can be reclaimed, so none of them is offered as a rate you can select here.

This page covers the **rate only**, and the omission is deliberate rather than an oversight. Denmark’s 50 000 kr registration limit is widely quoted, but the period it is measured over is exactly what the secondary guidance disagrees about: Denmark moved from a rolling 12-month test to a calendar-year test when it adopted the EU small-business scheme, so anything written before that change is wrong in a way you cannot detect from the figure alone. No current primary stating both the figure and the period could be reached, so neither is published here.