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.
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.
| 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
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 do not have to pay property value tax for a period where you did not live your your home. This applies when:
- You buy a property but do not move in until some time after the takeover date
- You sell a property and move out before the buyers takeover date
- the property has been uninhabitable for a period of time
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
The deduction for improvements of the land value was abolished on 1 January 2013. As a result, you can no longer apply for the deduction.
The deduction will be deducted from the value of your land before we calculate your land tax.
You will not lose a deduction you have already been granted. The deduction will apply for the remaining period.
For further legal information in Danish see our legal guide .