Denmark VAT

How Denmark's 25% rate compares

According to the European Commission Taxation and Customs Union's VAT rates database and HMRC's UK VAT guidance (post-Brexit), PlainVAT tracks the standard VAT (value-added tax) rate across all 27 EU member states plus the United Kingdom, Norway, Switzerland, and Liechtenstein. The European Union's VAT Directive (Council Directive 2006/112/EC) establishes a minimum standard rate of 15% and allows reduced rates between 5% and 15% on a defined list of goods and services. National standard rates currently range from a 17% floor (Luxembourg, the EU member state with the lowest standard VAT) to a 27% ceiling (Hungary, the highest in the EU 27). Reduced rates are common on food, books, public transport, and pharmaceutical products; some member states maintain super-reduced rates (below 5%) on a transitional basis under Annex III of the directive.

Denmark's 25% standard rate sits 4.0 percentage points above the EU median of 21%. For context: Hungary tops the EU 27 ranking at 27%, Luxembourg sits at the bottom at 17%. Outside the EU, Norway (25%) and Switzerland (8.1%) round out the European range. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for refresh cadence and source-linking policy.