If you rent or buy a home in Denmark for holiday use you will generally be subject to limited tax liability.

  • If you are subject to limited tax liability, you must pay property tax (land tax) and property value tax based on the public property assessment.
  • If you rent out your second home for part of the year, you will be taxed on any profit according to general rules.
  • You will become subject to full tax liability if you stay in Denmark for more than three consecutive months or more than 180 days within one year.
  • If you do not have a personal tax number, when you are about to buy a holiday home in Denmark, you should request one via form 04.063_AP_EN.

The Danish Tax Agency (Skattestyrelsen) collects property value tax via your Danish preliminary income assessment. The property value tax is calculated on the basis of the value of the property. 

The municipality in which your second home is located collects property tax based on your property's land value. The municipality also determines the property tax rate, so the tax rate may vary. If you have questions concerning property tax, you must contact the Citizen Service Centre (Borgerservice) in the municipality where your second home is located.  

Property value tax and land tax

Preliminary income assessment

Please see our legal guide (in Danish) for further legal information.