Road toll extends to 3.5-12 tonne lorries from 5 January 2027

Hauliers, fleet operators and tax advisers must prepare for a wider kilometre-based road toll under bill L 40, tabled on 7 October 2026 by the tax and growth minister. The bill implements parts of the kilometre-based road-toll agreement of 29 March 2023 and extends the toll scheme from lorries of 12,000 kgRetsinformation to motor vehicles with a technically permissible laden mass of 3,501 kg or moreRetsinformation.

The extension takes effect on 5 January 2027Retsinformation; the rest of the act enters into force on 1 January 2027Retsinformation. New CO2-differentiated per-kilometre rates apply to the 3,501-11,999 kg bandRetsinformation: from DKK 0.78 per km in CO2-emissions class 1 down to DKK 0.13 in class 5Retsinformation, with environmental-zone surcharges from DKK 0.39 down to DKK 0.07 per km in the same band. Zero-emission vehicles of 3,501 kg up to and including 4,250 kg are outside the act altogetherRetsinformation, since in practice they serve as vans.

The bill ends the distinction between private and commercial goods transportRetsinformation: Motorstyrelsen's practice of exempting vehicles used for private goods transport is reversedRetsinformation to align with the Eurovignette directive, so toll liability follows the vehicle's use for goods transport regardless of private or commercial purposeRetsinformation. Vehicles that were wrongly exempted while used privately get a correction: from 5 January 2027Retsinformation the customs and tax administration refunds the difference between the weight tax paid and the weight tax that should have been paid had the vehicle been tolledRetsinformation, for private use from the first charge period starting 1 January 2025 or laterRetsinformation.

Classification in CO2-emissions classes 2 and 3 is reassessed every six years from first registrationRetsinformation against the thresholds then in force under Directive 1999/62/EC. Smaller adjustments follow: route-ticket purchase details are updated, company name and number may replace first and last names in toll records, and the town, country and transport minister may require objections to administrative fine notices, with supporting documents, to be filed within a set time limit through a digital self-service to the road-traffic authority. Annex 1 listing the tolled road segments is replaced, and statutory fine-level guidelines mirror the ministry's June 2026 circular.

In registreringsafgiftsloven, vehicles of 3.5 tonnes or more used for international goods transport for hire or reward or cabotage may be fitted with a fixed sleeping berth in the driver's cab, without registration-tax consequencesRetsinformation, where the user must observe the driving- and rest-time rules of Regulation (EC) No 561/2006Retsinformation. Legal basis: Forslag til lov om ændring af lov om vejafgift og registreringsafgiftsloven (L 40).