Key points:
- From 5 January 2027, Denmark’s toll system is expected to cover goods vehicles with a technically permissible maximum laden mass of at least 3,501 kg.
- Rates for the new weight category would range from DKK 0.13 to DKK 0.78 per kilometre, depending on the CO2 emissions class.
- Zero-emission vehicles with a permissible maximum mass of between 3,501 and 4,250 kg would be exempt from tolls.
- The draft introduces different penalty levels for toll infringements. Depending on the offence, fines would amount to DKK 2,000, DKK 4,000 or DKK 9,000.
- Toll liability would be determined by the weight of the motor vehicle itself, rather than the combined weight of the vehicle and trailer.
Denmark is preparing the next stage of its road toll reform, which has been in force since 1 January 2025. At present, the distance-based toll applies to HGVs with a technically permissible maximum laden mass of at least 12 tonnes. From next year, the obligation is set to be extended to significantly lighter vehicles.
The draft amendment to Denmark’s road toll law and vehicle registration tax law was published on 18 September 2026. The new rules are formally due to enter into force on 1 January 2027, although the expansion of the tolling obligation is planned for 5 January. The proposals may still change before then.
Tolling from 3,501 kg – trailers will not determine liability
The most important change is the lowering of the weight threshold. The toll would apply to motor vehicles used for goods transport with a technically permissible maximum laden mass of at least 3,501 kg. The decisive factor will be the weight of the motor vehicle itself, rather than the combined weight of the full vehicle combination. This means that a van with a permissible maximum mass of 3.5 tonnes towing a trailer would not become subject to the Danish toll solely because the combined weight exceeds 3.5 tonnes.
By contrast, a 4-tonne vehicle used for goods transport would, as a rule, fall within the system. According to figures cited in the explanatory notes to the draft, around 44,000 trucks are registered in Denmark, of which approximately 7,500 fall into the 3.5–12 tonne weight category. The new rules will also be relevant to foreign hauliers operating on Denmark’s tolled road network.
The proposal also contains a special provision for zero-emission vehicles. Vehicles with a technically permissible maximum laden mass of between 3,501 and 4,250 kg that produce no tailpipe emissions would be completely exempt from the toll.
The main justification is the greater weight of electric vans due to their batteries. Such vehicles often perform the same role as conventional vans with a permissible maximum mass of up to 3.5 tonnes.
How much will hauliers pay? New rates proposed
For vehicles with a permissible maximum mass of between 3,501 and 11,999 kg, the draft creates a separate toll category. The amount payable will depend on the vehicle’s CO2 emissions class.
| CO2 emissions class | Rate per kilometre | Environmental zone surcharge |
| Class 1 | DKK 0.78 | DKK 0.39 |
| Class 2 | DKK 0.70 | DKK 0.35 |
| Class 3 | DKK 0.62 | DKK 0.31 |
| Class 4 | DKK 0.41 | DKK 0.21 |
| Class 5 | DKK 0.13 | DKK 0.07 |
Source: draft amendment to Denmark’s road toll legislation, published 18 September 2026.
The highest rate is proposed for vehicles in CO2 emissions class 1. In that case, travelling 100 kilometres on a tolled route would cost a haulier DKK 78, excluding any environmental surcharges.
In environmental zones, the cost would be higher. For a class 1 vehicle, the combined rate would reach DKK 1.17 per kilometre, equivalent to DKK 117 per 100 kilometres travelled in such a zone.
The draft also provides for the reassessment of CO2 emissions classes for vehicles in classes 2 and 3. The review would take place every six years from the date of first registration.
Penalty rules also changing – not every offence will cost DKK 9,000
The expansion of the toll system is accompanied by a change in how infringements are penalised. Until now, a DKK 9,000 fine has served as the main reference point. The draft, however, sets out specific circumstances in which lower penalties would apply. The amount would depend on the type of infringement and the circumstances identified during enforcement.
Three penalty levels are proposed:
- DKK 9,000 – including for travelling without an on-board unit and without a valid route ticket, as well as cases where an on-board unit is assigned to the vehicle but the system does not receive the required data within the prescribed time.
- DKK 4,000 – where the driver has a valid route ticket but travels on a tolled section not covered by the purchased route.
- DKK 2,000 – including certain discrepancies relating to the validity period of a route ticket or delayed transmission of data from the on-board unit.
The draft also states that where several infringements occur within 24 hours, only one penalty notice would be issued, corresponding to the most serious offence.
Importantly, the authority would also be able to waive a penalty in particularly mitigating circumstances. A fine could also be cancelled where the irregularity resulted from a minor error when entering a vehicle registration number, provided the toll had in fact been paid.
There would be 60 days to challenge an administrative penalty notice. The draft also allows for objections to be required to be submitted electronically.
This part of the reform is significant because problems with enforcement have already emerged since Denmark introduced the toll system. Trans.INFO previously reported on thousands of appeals against fines and funds being frozen while cases remained unresolved.
The Danish KmToll portal already states that infringements are assessed individually and that a procedure is being prepared for previously issued fines.
Route tickets to become easier to amend
The changes also cover digital KmToll route tickets, which are an alternative to paying via an on-board unit. At present, a route ticket must be purchased before the journey begins. It is valid for 24 hours from the stated start time. The draft would allow the starting time of a ticket to be changed before activation without having to cancel the ticket and purchase a new one. However, the change would only be possible within the same calendar date.
If a haulier wanted to move the journey to another day, the ticket would still have to be cancelled and a new one purchased. The change could reduce administrative work where loading is delayed or the planned departure time changes. It would not alter the obligation to ensure the journey is correctly paid for before entering a tolled route.
Transport costs set to rise as industry criticism continues
The planned toll expansion forms part of a wider debate over the cost of running transport operations in Denmark. In an interview with Trans.INFO, Erik Ostergaard, chief executive of the Danish Transport and Logistics Association (DTL), recalled that the industry had opposed the introduction of the distance-based toll system from the outset.
According to figures he cited, the total burden on the economy from the toll system is expected to reach around DKK 3.7 billion in 2028, while net revenue to the state budget would amount to around DKK 1.2 billion.
Ostergaard also pointed out that toll costs are largely passed on by hauliers to their customers. Based on informal information he cited, freight rates increased by around 8–12% following the introduction of the toll. He stressed, however, that the organisation does not have hard data allowing the exact scale of the increase to be established.
Asked about the planned extension of tolls to lighter trucks, the DTL chief expected a similar mechanism. In his view, smaller hauliers should also be able to pass additional costs on to customers rather than finance them entirely from their own margins. That does not mean customers will necessarily accept the full increase. The actual effect on freight rates will depend, among other things, on existing contract terms and the scope for renegotiating prices.
Extending tolls to vehicles from 3,501 kg will also cover a segment widely used in regional and local distribution. For companies making regular deliveries, the additional cost will depend primarily on the number of kilometres travelled on tolled roads and the vehicle’s emissions class.
Toll system set to cover almost the entire road network in 2028
The January expansion will not be the final stage of Denmark’s toll reform. At present, the toll applies to around 10,900 kilometres of roads, covering the main part of the national road network as well as selected municipal roads.
Under current Danish government plans, from 1 January 2028 the system is to be extended to the entire public road network, totalling around 75,000 kilometres. The official KmToll portal gives the same date. For hauliers, this will represent another change that will need to be built into transport cost calculations. The kilometre rate itself will not be the only relevant factor; the total length of tolled routes will also matter.
For now, however, the nearest key deadline is 16 October 2026, when consultation on the draft amendment closes. The subsequent legislative process will determine the final wording of the rules, including the rates and penalty arrangements.
