# Momsberegner 2026 — Denmark VAT calculator

Source page: https://valem.run/calculators/denmark/vat

Danish moms is 25%, and that is the only rate. There are no reduced bands: the alternative to 25% is exemption or zero-rating, not a lower percentage.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 25.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Skattestyrelsen - Hvad er moms? (25%)](https://sktst.dk/skattekontrol/moms) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 4 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/denmark/vat.json
- Compute by URL: https://valem.run/calculators/denmark/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `denmark/vat`)