Introduction to property in Denmark
As property owner you pay housing tax and it's a combination of property value tax and land tax (property tax).
Property value tax is a tax property owners have to pay to the state based on the value of their property. The property value is the value of the real property including land and buildings.
You have to pay property value tax if you own a home and you live in it. This is why owners of rental property only pay land tax.
The tax is calculated as a percentage of the property value stated in the current public property assessment minus 20%.
| Value of property | Property value tax |
|---|---|
| Up to DKK 9,200,000 | 0.51% of the value |
| Exceeding DKK 9,200,000 | 1.4% of the o the value |
Your property value tax may change if your property changes.
See other rates for property value tax
You pay your property value tax to the state via your tax assessment notice.
See your public assessment of property in your tax assessment notice
The amount of land tax you have to pay depends on the value of your undeveloped land - meaning your land with no buildings on it. Your local municipality will collect this tax.
Please contact your local municipal Citizen Service Centre if you have any questions concerning your land tax.
If your property taxes increase, you can freeze the increase by means of an interest-bearing loan. You don't have to pay back the loan until you sell your property. However, you may choose to repay all or part of the loan, at an earlier point in time.
You decide if you want such a loan or not in your preliminary income assessment. Go to field 651 and tick “ja” (Yes), if you wish to take out a loan. Tick “nej” (No), if you want to opt out of the scheme.
The loan is established the subsequent year. For instance, if the loan is to cover a tax increase in 2025, it will be established in January 2026.
When the loan has been established, you can see and repay it by logging in to Boligskattelaan.skat.dk (in Danish).
Loans until 2024
Until 2024, property tax loans were administered by the municipality. If you had a loan before 2024, it is still registered at the municipality. The loan is interest free and covers increases in property tax before 2024.
As of 2024, the state took over administration of new property tax loans. If you had a loan at the municipality, a new interest-bearing loan will be established automatically to cover increases in property tax from 2024 and onwards. If you do not want the loan, you can cancel it as explained above.
From 2024, housing tax includes land tax and property value tax and it is charged via your preliminary income assessment and tax assessment notice.
For further legal information in Danish see our legal guide .