Housing tax in the preliminary income assessment

The majority of homeowners have registered for the housing tax freeze scheme. This means that possible incresses in your land tax  will be frozen automatically by means of a loan in your preliminary income assessment for 2025.

Possible increases in your property value tax will not be frozen automatically in your preliminary income assessment. But in your preliminary income assessment you can request that your property value tax is reduced if it has increased from 2024 to 2025.

See how you request a reduction of your propety value tax (vurderingsportalen.dk)

You have to repay the loan and pay interest when you sell your home, but you can also choose to repay the entire loan or part of it before you sell your home.

See if you're registered for the scheme in your preliminary income assessment

1. Log on to E-tax (TastSelv)
2. Select  Forskudsopgørelsen (Preliminary income assessment) for the relevant year
3. Scroll down to Eksisterende ejendomme og grunde (Exisitng properties and land) and select the relevant property
4. Under Vælg eller fravælg indefrysningslån til betaling af stigninger i din boligskat (Accept or decline loan for paying increases in your housing tax) you can see if you're registered for the scheme

Read more about housing tax freeze (vurderingsportalen.dk)

If you want to deregister from the housing tax freeze scheme in 2024, you can do so in your preliminary income assessment for 2024 until 31 December 2024.

If you want to deregister from the scheme in 2025, you can do so in your preliminary income assessment for 2025 until 31 December 2025.

The loan period i 1 year, so you can decide year by year if you want the loan or not.

How to deregster from the housing tax freeze scheme:

1. Log on to E-tax for indivduals
2. Select Forskudsopgørelsen (Preliminary income assessment) for the year you want to deregister
3. Scroll down to Eksisterende ejendomme og grunde (Existing properties and land) and select the relevant property
4. Click Vælg eller fravælg indefrysningslån til betaling af stigninger i din boligskat (Take out or discontinue the loan to pay for the increases in your housing tax)
5. Sekect Nej (No) under Ønskes indefrysingslån til betaling af skattestigninger (Do you want a loan to pay for tax increases?)
6. Click Registrer (Regiser)
7. Click Beregn (Calculate)
8. Click Godkend (Accept)

Read more about registering or deregistering forthe housing tax freeze loans (vurderingsportalen.dk)

If you want to register for the housing tax freeze scheme in 2024, you can do so in your preliminary income assessment for 2024 until 31 December 2024. 

If you want to register for the scheme in 2025, you can do so in your preliminary income assessment for 2025 until 31 December 2025.

You pay tax on the loan, and the loan period is 1 year. So, you can decide year by year if you want the loan or not.

How to register for the housing tax freeze scheme:

1. Log on to E-tax for individuals
2. Select Forskudsopgørelsen (Preliminary income assessment) for the relevant year
3. Scroll down to Eksisterende ejendomme og grunde (Existing properties and land) and select the relevant property
4. Click Vælg eller fravælg indefrysningslån til betaling af stigninger i din boligskat (Take out or discontinue the loan to pay for the increase in your housing tax)
5. Select Yes under Ønskes indefrysningslån til betaling af skattestigninger (Do you want a loan to pay for tax increases?)
6. Select Registrer
7. Select Beregn (Calculate)
8. Select Godkend (Accept)

Read more about registering for or deregistering from the housing tax freeze loans (vurderingsportalen.dk)