General terms

You have to be subject to general tax liability in Denmark and you must have turned 18 by the end of the year in which the work was carried out.
The deduction is per person per household. Spouses and cohabiting partners with joint finances may split the deduction as they wish, regardless of who paid for the services. Each spouse/cohabiting partner is entitled to a tax deduction for household services of DKK 17,500 in 2025 (DKK 11,900 in 2024) and DKK 8,600 in 2025 for home improvement services. The amount is not automatically transferred between spouses so you both have to enter your share.
Children aged 18 or more living at home may claim the deduction if they have paid for the service themselves.
To get a tax deduction, the amount must be paid by dankort, MobilePay or online banking. Cash payments are not tax deductible.
You have to live in your all-year residence while the work is ongoing to get a deduction. If you have more than one all-year residence, you are only entitled to a deduction for home improvement services for work done in the home that you have registered with Folkeregisteret as your residence.
Even if you have an all-year residence as well as a holiday home, you are entitled to a maximum tax deduction for household services of DKK 17,500 in 2025 (DKK 11,900 in 2024) and DKK 8,600 in 2025 for home improvement services.
You are only entitled to a deduction for home improvement services for maintenance and renovation of an existing all-year residence or holiday home. In other words, you cannot get a deduction for new builds.
You are not entitled to a deduction for expenses related to work for which you have received a subsidy according to other public schemes.
You are not entitled to a deduction for expenses related to work carried out by individuals whose permanent address is at the house undergoing work.
You must have an invoice (from a business) or a written statement (from an individual) documenting the work, and you have to pay for it electronically, regardless of the size of the amount.
You have to pay for the work carried out before 1 March the following year (for example, work carried out in 2024 must have been paid for no later than 28 February 2025).

You can claim a deduction for household services such as cleaning and babysitting carried out by private individuals. Such individuals must fill in a service statement or similar, be 18 years old at the end of the income year and have full tax liability in Denmark.

Form: Service statement

You can claim a deduction for home improvement services if the services are carried out by a VAT-registered business. Non-Danish businesses must be registered for VAT in Denmark and appear in the Register of Foreign Service Providers (RUT).

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Look up in the RUT Register (www.virk.dk - Danish only)

You can only deduct the share of your excess corresponding to the labour costs' share of the bill. You need to document that you have paid an excess.

Example:
Total bill:	50,000
Of which labour costs:	20,000
Your excess:	3,000
You may deduct: DKK 3,000 x DKK 20,000 /DKK 50,000 =	1,200

For further legal information in Danish see our legal guide .

General terms

Household services carried out by private individuals

Businesses need to be registered for VAT

Accepted payment methods

If your insurance company pays

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