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.

Further below, we describe the immediate implications for both Danish and foreign fishers operating in Denmark.

Time to find the right solutions

We are pleased to note that clarity and stability have now been established regarding the framework for the CO₂ tax in the coming years, as there is no doubt that 2025 has been a challenging year for the Danish fisheries sector.

Regardless of how future solutions and fisheries develop, we at Malik Energy are ready to be part of it, and we are happy to assist with both advice and deliveries. And yes, we will of course also be ready on 1 January - after noon!

Please feel free to contact us using the contact details below.

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.