General terms for deductions for home improvement services and household service

Everybody in your household is entitled to a deduction - as long as they're 18 or older and are liable to pay tax in Denmark. You can only claim a deduction for the wage costs - not for the materials used.

Rates

Household services:

DKK 17,500 per person in 2025
(DKK 11,900 in 2024)

Home improvement services:

DKK 8,600 per person in 2025
(DKK 0 in 2024)

You need to live in the home (all-year home), while the work is done.
If you have more than 1 all-year home, you can only claim a deduction for services done in the home where you're registered with the Danish National Register of Persons (Folkeregisteret).
If you own both an all-year home and a holiday home, your total claim can't exceed the current rate
You can't claim a deduction for services done by a person who lives in the all-year home where the work is done.
For spouses/partners with a shared economy: You may split the deduction regardleses of who paid. Each of you must enter your own share to split the deduction. Please note that the total deduction can't exceed the rate for the current year.

Payment and documentation

No cash payments - cash payments disqualifiy you from claiming a deduction.

Beløbet skal betales digitalt uanset beløb via fx dankort, MobilePay eller netbank. Betaling med kontanter giver ikke fradrag.

Methods of electronic payment that's accepted:

Transfer to the supplier’s account via bank or online bank
Card payment via the supplier’s website or card terminal
Giro transfer form (girokort)
MobilePay.

You must be able to document that work done by means of an invoice (from a business) or a written statement (from a private person).

To claim the deduction, the invoice must state the following:

Your name and the business CVR no.
Description of work done
Detailes of work if more jobs were done
Date of work
Wage costs (specified for each job)
Costs for materials, transport, etc.

Please note that if you had household services done and the provider doesn't have a CVR no., you need the person's CPR no. and a service declaration (from a private individual) to claim your deduction from the Tax Agency.

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

Search for VAT numbers in Denmark

Search for VAT numbers in the EU/EEA

Look up a provider in the RUT register (virk.dk)

Specific situations

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

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

For further legal information in Danish see our legal guide .

General terms for deductions for home improvement services and household service

Rates

Household services:

Home improvement services:

Payment and documentation

Accepted payment methods

Invoice requirements

The business needs to be registered for VAT

Specific situations

If your insurance company pays

Subsidies

Solar panels and home wind turbines: Extra charge and deductions