Passenger tax on airline travel
You have to
Register for passenger tax via registration form 29.113 before 15 January 2025.
State the total tax for passengers subject to tax per destination after the end of the period.
See the rules on tax exemption, particularly for transit and transfer passengers and the 24 hour rule.
Observe the current accounting requirements.
On 1 January 2025, a new passenger tax on airline travel departing from Denmark will be introduced. The tax rate varies depending on the lenght of the flight.
It means that airline companies will have to register for this particular tax by no later than 15 January 2025.
A tax to report monthly
When you have registered, you will get access to reporting the tax in E-tax for businesses (TastSelv Erhverv).
At the end of the month and no later than on the 15th of the following month, you have to state the number of passengers subject to the tax who travelled by air from Denmark.
How to register. Choose your situation based on your place of business.
Example of reporting and paying of passenger tax
If, for example, your airline company has 100 passengers subject to tax who are travelling to a European destination (let's say Denmark to Greece), you have to report and pay passenger tax as follows DKK 30 x 100 passengers = DKK 3,000.
The rate applies for 2025.