New CO2 tax on fisheries in 2025

Due to the ongoing implementation of the CO2 tax on several industries in Denmark, including the fishing sector, we have compiled what we know so far and what it means fishing vessels bunkering in Denmark.

Status December 2025

We continue to receive many inquiries about the CO₂ tax on fisheries. Here we provide an overview of the current situation and what we expect will happen in the near future.

Important: The following is for guidance only. The rules may change during the political process, and we cannot assume responsibility for the authorities’ final interpretation or implementation.

Bill L64 – The Political Status

The Danish Parliament is currently considering Bill L64, which includes amendments to the CO₂ tax on fisheries. The bill has not yet been adopted, and changes may occur. The bill is expected to be finalized on 19 December 2025 and enter into force on 1 January 2026.

If the bill is adopted as proposed, it will entail:

• Suspension of the CO₂ tax in 2026–2028
• Gradual phase-in from 2029 (with a refund model)
• Compensation schemes during the phase-in period

What it will mean in practice if L64 is adopted

Below is our assessment of the immediate implications of the legislative amendment for foreign and Danish fishers, if it is adopted as proposed.

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.

Timeline for Bill L64

The process surrounding the bill can be followed on the Danish Parliament’s website here.