Denmark proposes a 0% VAT rate on books
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Denmark
- Tax
- VAT
- Change type
- Rate change
- Status
- Proposed
- Announced
- 13 July 2026
- Effective
- 1 July 2026
- Authority
- Skatteministeriet (Danish Ministry of Taxation)
- Verified
- Fetched from official source · medium confidence
Danish booksellers and publishers, if it passes: printed books, ISBN-carrying e-books and audiobooks, and printed sheet music would drop from 25% to 0%. Time-limited streaming subscriptions are excluded, so audiobook platforms would have to split owned copies from subscription access.
The Danish government's 2026 budget proposal (FFL26) would cut VAT on books to 0% - covering printed books, and e-books and audiobooks with an ISBN, as well as printed sheet music - down from the 25% standard rate; time-limited streaming subscriptions are excluded. As of 13 July 2026 the measure is a hearing-stage bill not yet passed by the Folketinget, with a targeted 1 July 2026 start.
What changed in detail
Denmark’s 2026 budget proposal (FFL26) would cut VAT on books to 0% — covering printed books, and e-books and audiobooks with an ISBN, plus printed sheet music — down from the 25% standard rate; time-limited streaming subscriptions are excluded. As of 13 July 2026 this is a hearing-stage bill not yet passed by the Folketinget, with a targeted 1 July 2026 start.
What it means
Denmark has one of the EU’s highest book prices, partly a function of the 25% rate, so a zero rate is a significant consumer measure — but it remains a proposal until the Folketinget enacts it, and the ISBN/streaming boundary means audiobook platforms will need to split “owned” from “subscription” supplies.
Proof
Faktaark Fjernelse af bogmoms I forslag til finansloven foreslås det at indføre såkaldt nulmoms på bøger, herunder e - bøger og lydbøger, svarende til de gældende regler for aviser.
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