Denmark VAT (moms) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Denmark applies a single standard rate of 25% with no reduced rates.
How this is calculated
- Choose whether to add VAT (moms) to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1.25 (the 25% standard rate). To remove VAT: divide the gross by 1.25.
- Denmark has a single VAT rate, so there is no reduced-rate option to select.
FAQ
What is the VAT rate in Denmark in 2026?
Denmark applies a single standard VAT rate of 25% (moms). Unlike most EU countries, it has no reduced rates -- the same 25% applies to nearly all goods and services, including food. A few supplies (such as certain newspapers) are zero-rated or exempt.
Does Denmark have a reduced VAT rate for food or essentials?
No. Denmark is unusual in charging the full 25% on food and most essentials, with no reduced tier. Some specific supplies are exempt (for example certain financial, healthcare and education services) or zero-rated (such as newspapers), but there is no general reduced rate.
When must a business register for VAT in Denmark?
A business must register for moms once its taxable turnover exceeds the statutory annual threshold. Below it, registration is voluntary. Confirm the current threshold and filing rules with SKAT (skat.dk).
Official sources
Data last verified 2026-07-18 · tax year 2026 · 17 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
5 sources
- PwC Worldwide Tax Summaries — AM-bidrag (labour market contribution) 8% of gross
- PwC Worldwide Tax Summaries — Mellemskat 7.5% (new 2026 tier)
- Wikipedia (da) citing Skatteministeriet — Personfradrag DKK 54,100 (2026)
- PwC Worldwide Tax Summaries — Beskaeftigelsesfradrag (employment allowance) 12.75% of PI
- PwC Worldwide Tax Summaries — ATP employee contribution DKK 1,188/year (full-time)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Denmark tax guides
- How Income Tax Works in Denmark (2026): Four-Tier Reform, AM-bidrag and Municipal Tax →
- Social Contributions in Denmark (2026): AM-bidrag, ATP and Employer Costs Explained →
- Self-Employed Taxes in Denmark (2026): Personal Income Scale, Virksomhedsordning and VAT →
- How VAT (Moms) Works in Denmark (2026): Single 25% Rate With No Reduced Rates →