Danish VAT (Moms) Guide & Calculator
Calculate Danish VAT with our simple calculator. In Denmark, VAT is known as Moms (merværdiafgift). Denmark is unique in the EU for having a single, standard VAT rate with no reduced rates.
Current VAT Rate in Denmark
Denmark has one of the most straightforward VAT systems in the European Union:
- Standard Rate (25%): This single rate applies to almost all goods and services. Unlike most countries, Denmark does not have reduced rates for essentials like food, books, or medicines.
Some services are exempt from VAT, such as healthcare, education, and financial services, which is a standard practice across the EU.
History of VAT in Denmark
Denmark adopted the VAT system on July 3, 1967. The initial standard rate was 10%. The rate has been increased several times over the decades to its current level of 25%, which has been one of the highest and most stable in Europe since it was set in 1992.
| Period | Standard Rate |
|---|---|
| From 01/01/1992 | 25% |
| From 01/01/1980 | 22% |
| From 01/10/1978 | 20.25% |
| From 03/10/1977 | 18% |
| From 29/06/1970 | 15% |
| From 01/04/1968 | 12.5% |
| From 03/07/1967 | 10% |