General terms

The deduction for home improvement services was discontinued on 1 April 2022. This means that you are only entitled to a deduction for home improvement services that are completed on 31 March 2022 and paid by no later than 31 May 2022. You can still claim a deduction for household services.

The following terms apply to the tax deduction for home improvement services and household services:

• 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 11,900 in 2024 (DKK 6,600 in 2023) and DKK 0 in 2023 for home improvement services (DKK 12,900 in 2022). 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 6,900 in 2024 (DKK 6,600 in 2023) and DKK 0 in 2023 for home improvement services (DKK 12,900 in 2022).
• 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 2021 must have been paid for no later than 28 February 2022).