See your property tax for 2024 in your preliminary income assessment

We collect land tax by reducing your monthly personal allowance. Your personal allowance is the tax-free part of your income so to speak. If your monthly personal allowance is reduced, you may find that you get paid less after tax each month from January 2024.

We collect your property tax (land tax and property value tax) in B-tax instalments if we can't collect it by reducing your monthly personal allowance and increase your withholding rate (trækprocent).

If your total property tax will increase due to the new tax rules, you will get a tax rebate.

The rebate will make sure that home owners will not be paying more property tax in 2024 with the new property tax rules than what they pay now.

If you get a tax rebate, you can see it in your preliminary income assessment:

1. Log on to E-tax for individuals (TastSelv Borger)
2. Select "Forskudsopgørelse" (Preliminary income assessment)
3. Open the pdf in the right hand corner and scroll down to "Specifikation af ejendomsskat" (Property tax specification)

If one of your property taxes decreases and the other one increases, you may risk having to pay outstanding tax

Your tax assessment notice may show that you have outstanding tax to pay if one of your property taxes decreases and you get a tax rebate on the other one in your preliminary income assessment. 

Read more in Danish about outstanding tax as a result of a tax rebate and whether you should expect one in your coming tax assessment notice (vurderingsportalen.dk)

You calculate your total property tax for each year by adding the amounts for land tax (property tax) and property value tax.

If you own an farm or a property including forestry, you will have to pay land tax for the property/the properties via your preliminary income assessment/tax assessment notice. 
You have to pay land tax on commercial land and other land via a payment ID (betalingslinje) on the bill to your Tax Account.

Read more in Danish: Charging property tax on commercial property

Read more in Danish: New tax rules for farms and forestry from 2024 (Vurderingsportalen.dk)

The bill is based on the registered owner's share and as a result only the owner is charged land tax.

For most people, the new tax rules in 2024 will mean less tax. The rest will get a tax rebate to protect their financial situation propertywise. It means that the property value tax will not increase and that the land tax will maximum increase by 2.8% from 2023 to 2024.

If you get a tax increase, you can take out a loan to counter the increase (a property tax freeze loan) which you have to repay when you sell your property.

In 2024, you have to pay property value tax and land tax based on the 2022 public property assessment (or in certain cases an assessment from 2023). But the 2023 assessments are not ready, and that is why that at first your property tax will based on a provisional assessment. When your final public property assessment is ready, your property tax for 2024 will be adjusted. 

See what happens when - and read more in Danish about such an adjustment (vurderingsportalen.dk) 

Your tax assessment notice may show that you have outstanding tax to pay if one of your property taxes decreases and you get a tax rebate on the other one in your preliminary income assessment. 

Read more in Danish about outstanding tax as a result of a tax rebate and whether you should expect one in your coming tax assessment notice (vurderingsportalen.dk)