The current Value Added Tax (VAT) rate is 25 per cent. VAT is included in hotel and restaurant bills, entrance fees, etc. and cannot be refunded on these services.

Tax Free shopping is possible in many major shops and department stores for visitors from non-EU and non-Scandinavian countries. The VAT is refunded at the airport upon presenting a completed VAT refund form. To achieve the VAT refund, a minimum purchase of DKK 300 per shop is required.

There are two refund companies, offering refund services.