Introduction to property in Denmark

Some of your land tax may be frozen in the period of 2018-2023. This means that you will have to pay a possible increase of land tax year by year but not until you sell your home. You may choose to apply this freeze of possible increases in land tax or not.

Land tax (property tax) is a tax you pay to your local municipality based on the value of the undeveloped land. Each municipality sets its individual rate and collects the tax twice a year via giro transfer forms.

From the year when you or your cohabiting partner reach the state pension age, you will automatically obtain tax relief on your property value tax.

In 2021, the relief is 0.37%, however, no more than DKK 6,000 for year-round homes and DKK 2,000 for holiday homes.

The relief is reduced by 5% of an income base above

Year	Single pensioners	Married pensioners
2022	DKK 206,600	DKK 317,800
2021	DKK 204,200	DKK 314,000

The income base consists of:

• your personal income
• your total positive income from capital
• your total positive income from shares. Exempt are dividends up to DKK 5,000 for single pensioners and DKK 10,000 for married couples.

If your income increases, your pensioners’ relief will be reduced or abolished completely.

The calculation of your tax relief is stated in your tax assessment notice.

See your tax assessment notice

Tax relief for widows and widowers

If you are a widow or widower and your spouse was a pensioner, you will also be entitled to the tax relief if you continue to live in the property and you were not separated when your spouse passed away.

If you remarry, you will not be entitled to the tax relief.

Different rules apply depending on whether you rent out your home for the entire year or part of the year, or if you only rent out part of your home. If you rent out a part of your home (a room for example) og f you rent out your entire home but only for part of the year it is considered partial rental.

You are renting out a property that you do not live in yourself 

You are renting out a room or home for part of the year 

If you have paid non-Danish tax on your non-Danish property, you may be entitled to a tax relief on your Danish property value tax. In order to be entitled to such a relief, the non-Danish tax paid must be based on the value of the non-Danish property. Upon request, you may have to present documentation for non-Danish tax paid and the basis of calculation.

The relief may not exceed the final Danish property value tax.

Enter non-Danish property tax paid in your tax assessment notice

Read more about non-Danish property

Relief for homes bought no later than 1 July 1998

If you bought your home no later than 1 July 1998, the property value tax is reduced by 0.18%. Both the buyer and the seller must have signed the purchase agreement by no later than 1 July 1998.

For year-round homes and certain other properties, the property value tax will be further reduced by 0.37% of the income base, however maximum DKK 1,200 per property. 

We will automatically include the relief in your property value tax.

You will not be charged property value tax for the period you did not live in the property.

However, you may be required to repay property value tax from the takeover date if you do not move into the property for a long period of time.

When you change your preliminary income assessment, we will automatically transfer the information to your tax assessment notice.

Enter the moving-in date in your preliminary income assessment

You will not be charged property value tax for the period you did not live in the property.

When you change your preliminary income assessment, we will automatically transfer the information to your tax assessment notice.

Enter the moving-out date in your preliminary income assessment

In special cases, you may get relief if the property was temporarily uninhabitable for no fault of your own.

This may be because of repairs after water damage, because of vandalism where windows were broken and where electricity, gas and water supply were interrupted. You cannot claim tax relief for conversions, extensions or renovations unless they were made for the purpose of repairing such damage.

Property value tax relief is only granted if the damage affects the entire property.

Enter how long the property was uninhabitable in your preliminary income assessment

Enter how long the property was uninhabitable in your tax assessment notice