Overview
The Danish National Audit Office published a report on Monday concluding that Denmark’s acquisition and lifecycle costs for 27 Lockheed Martin F-35 aircraft will exceed government plans by 14 billion kroner, equal to roughly $2.2 billion. The auditors say the program’s total expenditure over 30 years will reach 71.2 billion kroner when accounting for costs such as maintenance and pilot training, compared with the defense ministry’s earlier figure of 57.1 billion kroner.
Timeline and deliveries
Denmark placed orders for 27 F-35 jets in 2016 and 2017. To date, 23 of the ordered aircraft have been delivered. The remaining four jets are slated for delivery in 2026 and early 2027. In October 2025, amid heightened regional security concerns following Russia’s full-scale attack on Ukraine, Denmark decided to acquire an additional 16 F-35s as part of a broader increase in military spending among Nordic partners.
Audit findings on ministry conduct
The auditors criticized the defense ministry for two main failings. First, they judged the ministry’s internal oversight of total program expenditures to be unsatisfactory. Second, they described the ministry’s communication with parliament about the program’s rising costs as very unsatisfactory. According to the report, the ministry kept to its original 57.1 billion kroner estimate until January 2026 despite receiving information over nearly a decade that indicated the true cost would be about 14 billion kroner higher.
The report further notes that in its most recent briefing to the parliament’s Finance Committee, in October 2025, the defense ministry did not include all relevant expenditures in its cost presentation.
Budgetary consequences
The auditors warned that the upward revision in program costs will reduce funds available for other areas of military spending. The new 71.2 billion kroner estimate does not include a contingency reserve for unexpected expenses. It also excludes approximately 1 billion kroner that had been included in earlier ministry estimates for the purchase of two F-35 replacement aircraft.
Key takeaways
- The program’s 30-year cost is now estimated at 71.2 billion kroner, 14 billion kroner above the ministry’s prior estimate of 57.1 billion kroner.
- Denmark ordered 27 jets in 2016-2017, has received 23 so far, and expects the final four in 2026 and early 2027; an additional 16 jets were approved in October 2025.
- The audit found the defense ministry’s oversight of total expenditures unsatisfactory and its communication to parliament about expected costs very unsatisfactory.
Contextual notes from the report
The audit emphasises that almost ten years of information indicating higher costs were available to the ministry, yet the original total was retained in official estimates until January 2026. The auditors explicitly point out that the updated estimate omits a contingency for unplanned costs and drops roughly 1 billion kroner that had earlier been earmarked for two replacement aircraft.
Implications
According to the auditors, the reassessment of the F-35 program’s lifetime costs will mean fewer financial resources for other defense priorities unless budgets are adjusted. The report highlights deficiencies in program oversight and parliamentary communication as central concerns.