Skattestyrelsen confirms that the general electricity tax is cut to 0.8 øre per kWh for a two-year period from 1 January 2026 to 31 December 2027, down from about 90 øre/kWh incl. VAT in 2025. For a household using 4,500 kWh this is a saving of roughly DKK 4,000 a year. The flip side for solar owners: every self-consumed kWh now avoids only about 1 øre of tax instead of 90, so payback in 2026–2027 rests on the spot price and grid tariffs, and the special reduced rate for electrically heated homes brings no extra benefit while the general rate sits at the minimum. VAT-registered companies can still reclaim the difference down to the EU minimum of 0.4 øre/kWh.
The amending act provides for the ordinary rate to return from 1 January 2028 (60.9 øre/kWh in 2015 price level, about 72.7 øre in 2026 prices), which restores the value of self-consumption. Systems above 30 kW also pay the egenproducentbidrag grid contribution introduced in 2026.
For installers: Show customers a two-period calculation — low tax savings in 2026–2027, full savings from 2028 — and pitch batteries on price arbitrage and tariff optimisation rather than tax avoidance.
An information digest prepared from official announcements and industry press; conditions change — always check the official source and the date of the entry before advising a customer.
