Tax & Money

Moms, Denmark’s flat 25% VAT

Updated July 2026Reviewed July 2026
The one-line versionDenmark's VAT (moms) is a flat 25% on almost everything, with no reduced rate. It is baked into shop prices; for freelancers, you must register once turnover passes DKK 50,000.

A flat 25%, no exceptions to the rate

Moms (merværdiafgift) is Denmark's value-added tax: a flat 25% on virtually all goods and services. Unlike most countries, Denmark has no reduced rate - no lower band for food, books or children's goods. Exports and intra-EU supplies are zero-rated (0%).

For shoppers: it is already in the price

Displayed prices include moms, so the sticker is what you pay - no surprise at the till. The 25% is simply built in. This is why Danish prices look high at first glance: a quarter of many prices is tax.

For freelancers and businesses

  • Registration: required once taxable turnover exceeds DKK 50,000 in a 12-month period.
  • Charge and reclaim: you add 25% moms to invoices and can reclaim moms on business purchases.
  • Filing: periodic moms returns to SKAT; digital bookkeeping obligations are being phased in.
Some activities are exempt, not zero-ratedCertain public-interest activities - healthcare, education, finance and insurance - are VAT-exempt, which is different from 0%. Exempt means no moms charged but usually no reclaim either. If you freelance across categories, check where your work sits.

Buying from abroad

Goods bought from outside the EU can attract Danish moms plus any duty on import. Within the EU, moms generally applies in the country of purchase for consumers. For businesses, intra-EU rules and reverse-charge mechanisms apply.

Common questions

Is there really no reduced VAT rate?
Correct - Denmark applies a single 25% rate with no reduced band, unusual even among high-VAT countries.
When must I register for moms?
Once your taxable turnover exceeds DKK 50,000 in a 12-month period. Below that, registration is optional.
Do I pay moms on exports?
Exports and intra-EU B2B supplies are generally zero-rated, but the rules are specific - check SKAT if you trade across borders.

Verified July 2026 against official sources: skat.dk (Skattestyrelsen), borger.dk and pension-provider documentation. Figures are 2026 levels and reset each January. General information, not financial or tax advice - see our editorial policy.

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