Denmark applies a single flat 25% MOMS (VAT) with no reduced rates, making it one of the simplest VAT systems to compute and one of the highest standard rates in the world. This calculator handles both directions — adding MOMS and extracting it from a tax-inclusive total.
How it works
The 25% rate gives a multiplier of 1.25:
- Add MOMS: gross = net × 1.25, and the MOMS is net × 0.25.
- Extract MOMS: net = gross ÷ 1.25, and the MOMS is gross − net.
A handy shortcut: in any 25% inclusive price the MOMS is exactly 20% of the gross (0.25 ÷ 1.25 = 0.20), so you can find it by taking one-fifth of the total.
Example
Add 25% MOMS to a DKK 400 net price:
- MOMS = 400 × 0.25 = DKK 100.00
- Gross = DKK 500.00
Extract MOMS from a DKK 500 inclusive total: 500 ÷ 1.25 = DKK 400.00 net, with DKK 100.00 MOMS (one-fifth of the gross).
Notes
Because Denmark has no reduced rates, the only exceptions to watch for are the handful of zero-rated supplies (such as newspapers) and genuinely exempt activities (such as some financial and insurance services), which fall outside the 25% calculation entirely.