Housing tax in your tax assessment notice for 2025
Most people still pay provisional housing tax
Land tax and property tax are charged via your preliminary income assessment (forskudsopgørelse) and your tax assessment notice (årsopgøresle) and they are aligned with the public assessment of property. But most homeowners will be charged provisional housing tax based on preliminary assessment as the assessments are not ready yet.
The homeowners who are being charged housing tax based on a final assessment will be able to see this at the top of their tax assessment notice. Other homeowners will get a new tax assessment notice at a later point in time where their housing taxes have been recalculated and readjusted. These homeowners will be notified directly, when their assessments are ready.
Read more in Danish about readjustment (vurderingsportalen.dk)
See housing tax and housing tax loans
As a homeowner, you pay 2 types of housing tax: Property value tax and land tax.
The tax assessment notice for 2024 was the first time you could see your land tax in your notice. Land tax remains a local tax with your municipality, but from 2024 you are no longer charged by your municipality.
See how much housing tax you paid in 2024
- Log on to E-tax (TastSelv)
- Click See tax assessment notice
- Go to Property taxes
- There, you can see your property value tax and land tax for 2025
If you own several homes, you can see the taxes for each individual property in the PDF at the top of your tax assessment notice. There, you can also see how much you own of the property and the base we have used to calculate the tax.
Generally, the base of taxation is the property value tax and the land tax minus 20%, but other deductions may also be relevant.
Read more about calculating your housing tax (vurderingsportalen.dk)
In some cases, you need check if your share of ownership is correct in your tax assessment notice. Particularly if you:
- retain undivided possession of an estate
- have bought a property of a former spouse
- own a two-family home
- have bought/sold your property after 1 October 2025.
Check if your share of ownership is correct:
- Log on to E-tax (TastSelv)
- Click Change tax assessment notice/tax return
- Go to Danish property
- Click the wheel next to the property you want to make changes to
- Go to Land tax data
- See your share of ownership of the land next to Share of ownership, percentage
- Go to Share of ownership
- See your share of ownership of the property in box 177.
You can't change an incorrect share of ownership yourself.
- If the share of ownership of the land is incorrect, you have to contact your local municipality.
- If the share of ownership of the property is incorrect, you have to call the Danish Property Assessment Agency (Vurderingsstyrelsen) at 72 22 16 16.
As a homeowner you may have up to 3 types of housing tax loans:
- Housing tax freeze loans for possible tax increases
- Loans for pensioners for payment of land tax
- Supplementary loans if the tax credit in your preliminary income assessment was too high.
Get an overview of your housing tax loans for 2025
- Log on to E-tax (TastSelv)
- Select Active loans and payment
- Here you can see your loans and interest that accrue. You can also make an optional payment of redeem your entire loan
See your loans in your tax assessment notice
Get an overview of your loans for 2025. In your tax assessment notice, housing tax loans is called Deferred property tax.
- Log on to E- tax (TastSelv)
- Select See tax assessment notice
- Go to Calculation and statement of tax at the bottom
- Select Provisional tax by clicking the small triangle
- Your total loans are stated at Deferred property tax (housing tax loans)
In E-tax (TastSelv) you can only see loans taken out in 2024 and 2025.
If you have housing tax freeze loans or loans for pensioners from 2023 or before, they are managed by your local municipality.
Please contact your local municipality if you want an overview of loans prior to 2024.
In 2024, new housing tax rules were implemented. If, in 2024, your housing tax was higher than it used to be according to the past tax rules, you got a tax credit. The rebate will apply as long as you own the property and its' non-refundable.
See if you got a tax credit:
- Log on to E-tax (TastSelv)
- Click See tax assessment notice
- Select PDF at the top of the assessment
- Go to Specification of property data
- The rebate is stated opposite the line Rebate as you owned the property before 1 January 2024.
The rebate is personal and based on your share of ownership. If you are more owners, each of you obtain a rebate. If you own more properties, you get a statement for each individual property
Read more about calculation of tax credit (vurderingsportalen.dk)
If you divorced or retain undivided possession of an estate, you can assume a possible tax rebate from your former spouse.
You can't make the relevant corrections in your tax assessment notice. Please call the Danish Property Assessment Agency (Vurderingsstyrelsen) at 72 22 16 16.
Did you buy a property in 2025, you need to check if it's registered correctly in your tax assessment notice, for example, the date of transfer.
- Log on to E-tax (TastSelv)
- Click Change tax assessment notice
- Go to Danish property
- Click the wheel next to the property you want to make changes to
- Go to Purchase
- State the date of transfer in 2024 in box 181
- State your moving in date in box 183, but only if it's after the date of transfer. This only applies to all-year homes.
Please note: If you bought your property in 2025 but don't take over the property until 2026, you don't register the property in your tax assessment notice for 2025 but in your preliminary income assessment for 2026.
Did you sell a property in 2025, you need to check if it's registered correctly in your tax assessment notice, for example, the moving out date.
- Log on to E-tax (TastSelv)
- Click Change tax assessment notice
- Go to Danish property
- Click the wheel next to the property you want to make changes to
- Go to Sale
- State buyer's date of transfer in box 187
- If the moving out date is after the buyer's date of transfer, you state the date of moving out in box 189. This only applies to all-year homes.
When you own property outside Denmark, you have to pay Danish property value tax - just as if you owned a Danish property.
The actual property value tax depends on the market value of the property. But in contrast to Danish properties, non-Danish properties are not assessed based on a public property assessment.
That's why you have to calculate the market value based on the purchase price of your property.
You are obliged to state the following in your tax assessment notice:
- An updated address, if the property is already registered (see guide below)
- An updated calculation of the market value
- Possible property tax paid outside Denmark
- Annual updated capital value
- Interest expenses if you have a loan in the property
- Possible rental income
- Non-Danish property bought in 2025
If you bought the property in 2026, you have to register it in your preliminary income assessment (forskudsopgørelse) for 2026.
Read more about non-Danish properties
Guide: How to update the address
We're missing information about the address of the non-Danish property that you have to pay Danish property value tax on. As a result, you need to update your tax assessment notice:
- Log on to E-tax
- Select Change tax assessment notice/tax return
- Select Change proeprty
- Go to Non-Danish income
- Click the calculator next to Non-Danish property
- Click the pencil next to the property you want to update
- Click the pencil next to Address
- Complete all fields marked with *
- Click Save
Please note: If you're more owners, only one of you need to update the address. If the other owner has updated the address, you need to save what has been registered.
When you rent out your home, you have to pay tax on your rental income. Renting out you home may also give you a property value tax relief. As a result, you have to make sure that you have reported the correct rental.
In special cases your property value tax may be reduced if the property has been temporarily uninhabitable and this is no fault of yours.
It could be due to repairs or damage by water or vandalism resulting in broken windows, or due to installation, electricity or water supply cut-offs.
You can't get a reduction of property value tax if you are converting our home, building an extension or renovating your existing home unless it is done to repair such damages as described above.
Your property value tax can only be reduced if the damage has an impact on the entire home.
Register the period of the home being uninhabitable:
- Log on to E-tax (TastSelv)
- Click Change tax assessment notice
- Go to Danish property
- Click the wheel next to the property you want to make changes to
- Go to Uninhabitable
- Enter number of days that the home was uninhabitable in box 195.