Danish Passenger Tax on Air Travel

The Danish Passenger Tax on Air Travel (Passagerafgift på flyrejser) contributes to the green transformation of domestic aviation in Denmark and supports the technological development of more sustainable aviation. It is effective from 1 January 2025.

What Is Danish Passenger Tax on Air Travel?

The Danish Passenger Tax on Air Travel is levied on passengers departing from airports in Denmark on board aircraft certified for more than 10 passenger seats or with a maximum permitted take-off weight of more than 5,700 kg (12,566 lbs). It is imposed on the sale or other booking of a plane ticket or a similar document that grants a passenger access to a commercial flight. It falls under the regulation of the Danish Tax Agency Skatteforvaltningen (SKAT), which is the official body in charge of tax and duty collection in Denmark.

The tax rate varies based on the final destination of the journey and is set to rise annually until 1 January 2030. Destinations are classified into three categories: Intra-Europe, medium-distance journeys, and long-distance journeys, to determine the specific tax rate.

Intra-Europe: Albania, Andorra, Belgium, Bosnia Herzegovina, Bulgaria, Cyprus, Denmark, Estonia, Finland, France, the Faroe Islands, Greece, Greenland, Belarus, Ireland, Iceland, Italy, Kosovo, Croatia, Latvia, Liechtenstein, Lithuania, Luxemburg, Macedonia, Malta, Moldova, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Switzerland, Serbia, Slovakia, Slovenia, Spain, Great Britain, Sweden, Czech Republic, Turkey, Germany, Ukraine, Hungary, Vatican City, and Austria.

Medium-distance Journeys: Afghanistan, Algeria, Armenia, Azerbaijan, Bahrain, Burkina Faso, Canada, Djibouti, Egypt, Ivory Coast, Eritrea, Ethiopia, United Arab Emirates, Gambia, Georgia, Guinea, Guinea-Bissau, Iraq, Iran, Israel, Yemen, Jordan, Cape Verde, Kazakhstan, Kyrgyzstan, Kuwait, Lebanon, Libya, Mali, Mauritania, Morocco, Niger, Oman, Pakistan, Palestine, Qatar, Russia, Saudi Arabia, Senegal, Sudan, Syria, Tajikistan, Chad, Tunisia, Turkmenistan, Uzbekistan, and the United States.

Long-distance Journeys: All other countries that do not belong to the other two categories.

Who Is Liable for the Danish Passenger Tax on Air Travel?

The Danish Passenger Tax on Air Travel applies to passengers departing from Denmark on a commercial flight. However, there are certain exemptions for specific flights and passengers:

• Military flights, government flights, ambulance flights, search and rescue flights, humanitarian flights, and police flights
• Infants
• Staff of aircraft operators on business trips
• Transfer and transit passengers if the journey is directly connected to another flight

Note: If the passenger does not take the flight, the tax deduction is made in the tax period during which the payment for the ticket or the corresponding transport of carriage is reimbursed. In instances where no payment was made, tax is deducted in the tax period during which the ticket or the corresponding contract of carriage is canceled.

What Are the Obligations?

As a participating aircraft operator, you must:

• appoint a fiscal representative (such as FCC Aviation) if you don’t have a fixed establishment in Denmark. The appointment is optional for companies with a place of business in another EU member state or in a non-EU country that has a mutual assistance for recovery agreement with Denmark, on par with EU rules
• register the business with the customs and tax administration no later than 8 days before the first chargeable flight
• submit a tax declaration and pay tax by the 15th day of the month following the reporting month
• maintain records, whether in physical or electronic form, that serve as the basis for tax calculations for 5 years after the end of the reporting year.