Guidelines for the Danish air passenger tax

Who is responsible?

The airline with commercial responsibility for the flight is also responsible for reporting and paying the tax. This means that it is not the operating carrier but the marketing carrier that is liable for the tax.

A general rule of thumb is that you are the liable airline if the flight is operated under your IATA code.

What is the tax?

In 2025, the tax will be DKK 30 for destinations within Europe, DKK 250 for medium-haul flights, and DKK 300 for long-haul flights.

For tickets covering connecting flights, the tax is calculated based on the final destination of the trip.

The tax only applies to paid flights. Therefore, the following types of flights are exempt from the tax:

• Flights where only goods and mail are transported
• Private flights that are not for payment
• Military flights
• Ambulance and medical flights
• Search and rescue service flights
• Government flights
• Humanitarian flights
• Police flights

Flights from Greenland and the Faroe Islands, infants younger than two years, transit and transfer passengers, and the airline's own staff on duty are also exempt.

What are the deadlines?

The tax must be reported and paid by the 15th of each month. If the 15th is a bank holiday, the first banking day after that is the deadline. The tax is reported and paid monthly for the previous month.

The customs and tax administration may impose daily fines if the deadline is not met.

How do you register?

Airlines subject to the air passenger tax from 1 January 2025 must register as subject to the tax with the Danish Business Authority no later than 15 January 2025.

If your business is located outside the EU, you must register through a Danish representative unless your home country has an agreement with Denmark on mutual assistance for recovery.

Control

It is important to keep records of taxable and non-taxable passengers for all flights. You must be able to document these records with invoices, receipts, or other documents. You are also required to retain physical or electronic copies of the documentation for five years after the end of the fiscal year.