Denmark Parliament Passes Bill to Amend Electricity Tax Act, Tax Assessment Act

December 31, 2025, 5:00 AM UTC

The Danish Parliament (Folketinget) Dec.17 passed a bill to amend the Electricity Tax Act and the Tax Assessment Act. The bill includes measures to: 1) apply an electricity tax rate of 60.90 Danish kroner (US$9.59) per kilowatt-hour (kWh) instead of 0.8 kroner (US$0.13) per kWh when calculating repayment and refund amounts for 2026 and 2027; 2) set the value of electricity at 1.70 kroner (US$0.27) per kWh for part of 2026 and 2027, notwithstanding existing rules; and 3) adjust the phased electricity tax structure so that a 0.8 kroner per kWh rate applies from Jan. 1, 2026, to Dec. 31, ...

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