Reduction of the general electricity tax in 2026 and 2027
Official title (in Danish): Lov om ændring af lov om afgift af elektricitet og ligningsloven (Nedsættelse af den almindelige elafgift i 2026 og 2027 m.v.)
In short
Reading time: 1 min- What changes: The general electricity tax is reduced to the EU minimum rate.
- Who: Households and businesses that are not VAT-registered. VAT-liable businesses are not affected by the reduction.
- When: The Act entered into force on 1 January 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
The general electricity tax is reduced to the EU minimum rate of 0.8 øre per kWh in 2026 and 2027. Households and non-VAT-registered businesses get a relief of 71.9 øre per kWh at 2026 prices.
Households with electric heating pay the EU minimum rate of 0.8 øre per kWh for electricity consumption above 4,000 kWh. They therefore get the relief on consumption up to 4,000 kWh. Businesses that have to pay VAT can get the money back. They can have the tax refunded down to the EU minimum rate of 0.4 øre per kWh.
The reduction of the general electricity tax therefore does not affect VAT-liable businesses. Some self-employed people use electricity from the business's renewable energy plant in their private home. They are taxed on the value of the electricity, and the rate used for that is reduced.
The act does not apply to the Faroe Islands or Greenland.
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Formålet med lovforslaget er at lempe den almindelige elafgift ned til EU’s minimumssats på 0,8 øre pr. kWh i 2026 og 2027. Lovforslaget er en opfølgning på regeringens forslag til finanslov for 2026 og skal sikre danskerne et større rådighedsbeløb for at afbøde de stigende fødevarepriser. Husholdninger og ikkemomsregistrerede erhverv (herunder foreninger m.v.) betaler den almindelige afgift og vil opnå en lempelse på 71,9 øre pr. kWh (2026-priser). Husstande med elvarme (herunder varmepumpe) betaler EU’s minimumssats på 0,8 øre pr. kWh for den del af elforbruget, der ligger ud over 4.000 kWh, og vil dermed opnå lempelse af deres elforbrug op til 4.000 kWh. Momspligtige erhverv kan få godtgjort elafgiften ned til EU’s minimumssats på 0,4 øre pr. kWh. Nedsættelsen af den almindelige elafgift berører dermed ikke momspligtige erhverv. Som følge af at den almindelige elafgift lempes i 2026 og 2027, foreslås det at nedsætte satsen til brug for beskatning af værdien af privat forbrug af el fra en erhvervsdrivendes vedvarende energi-anlæg, så satsen er på niveau med prisen ved køb på det kollektive elforsyningsnet i den periode, hvor den almindelige elafgift lempes. Loven foreslås at træde i kraft den 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
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- Introduced · 8 October 2025Status in the Danish Parliament: Fremsat
- Passed · 16 December 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 29 December 2025Status in the Danish Parliament: Stadfæstet
- In force · 1 January 2026Status in the Danish Parliament: Stadfæstet