CO2 tax suspended in 2026–2028
Bill L64, which among other things includes amendments to the CO₂ tax on fisheries in Denmark, has now been passed and will enter into force on 1 January 2026.
The CO₂ tax on fisheries will be suspended in the period 2026–2028, after which the tax will be gradually phased in from 2029.
Please feel free to contact us using the contact details below if you have any questions regarding the CO2 tax.
What this means in practice
For foreign fishers
If you HAVE a Danish tax exemption permit, you will NOT be charged taxes regardless of the vessel’s next destination.
If you do NOT have a Danish tax exemption permit, you MUST have a foreign port as your next destination in order not to be charged taxes.
NB: We encourage all foreign fishers to apply for a Danish tax exemption permit. The process is quick and uncomplicated.
Find the official guidance and links to the application here.
We are happy to assist with advice in connection with the application, so feel free to contact us using the contact details below.
For Danish fishers
If you have a fishing vessel over 5 GT, you will not be charged taxes, provided you have a tax exemption permit.
If you do not have a tax exemption permit, you can apply for one using form 23.024, which you can find here.
If you have a fishing vessel under 5 GT, you will be charged taxes, which you can then apply for a refund of.
CO₂ Tax Refund for 2025
Commercial fishing operators can now apply for a refund of CO₂ tax paid on fuel and other energy products used for commercial fishing activities in 2025.
The scheme covers the portion of the CO₂ tax that is not already refunded through the Danish Tax Agency, enabling eligible operators to obtain full reimbursement of CO₂ tax paid in 2025.
The application deadline is 11 November 2026.
Two Documentation Models
Applicants must choose one of two documentation models when applying for the refund.
Documentation Model 1
Submit:
Invoices
Proof of payment
A supporting schedule listing each invoice, including:
Invoice number
Quantity of energy product purchased
CO₂ tax amount
Payment date
Applications exceeding DKK 50,000 must also include an auditor's declaration.
Documentation Model 2
Submit a consolidated account statement from each oil company or intermediary supplier with whom the company traded during 2025.
The account statement must:
Document payment
Be endorsed by the supplier
Not be altered by the applicant
We Can Help with Documentation Model 2
If you require an account statement from Malik Energy, please send an email to accounts@malik-energy.dk and include:
Customer name
Customer number
Vessel name
Please specify all accounts for which you require account statements. We will process your request as quickly as possible.
If you have any questions regarding the documentation requirements or the application process, we will be happy to assist.
Important Information
To be eligible, applicants must have carried out commercial fishing activities in 2025 and be able to document purchases of eligible energy products used for fishing operations.
Applications must be submitted through the Danish authorities' application system and supported by the required documentation.
