Non-Danish property
If you own property outside Denmark, you have to pay Danish property value tax on it – just like when you own Danish property.
The actual property value tax depends on the market value of the property. But contrary 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're obliged to inform us about the following:
- If you have bought property outside Denmark
- An annually updated calculation of the market value
- Possible property tax paid outside Denmark
- An annually updated tax assessed value of the property
- Interest deductions if you have a mortgage
- Possible rental income
On this page you can read more about how to register the purchase of a non-Danish property and how you calculate market value. You can also get more information on the rules of rental, interest deduction and double taxation.
In some of the sections you can see who to call for further information.
When you buy property outside Denmark, you have to report it in your Danish tax assessment notice (årsopgørelse). But before you can do so, you need access to certain boxes in your assessment. See below how you get that access.
If you buy a propety outside Denmark in 2026, you have to report in in your preliminary inome assessment (forskudsopgørelse) for 2026.
This is what you do:
- Log on to E-tax (TastSelv)
- Select Preliminary income assessment (Forskudsopgørelsen)
- Scroll down and select Købt ejendom (Property bought)
- Click Købt udenlandsk ejendom (Non-Danish property bought)
- You have 2 options:
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1) Select a property that is already registered:
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If the property is already regsitered in your name or that of your spouse, it will be stated on he list ’Vælg blandt registrerede ejendomme’ (Choose from registerd properties). If so you mark it and click Vælg (Select).
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If the property is not on the list, you can enter the municipality and property number. When you have done so, you click Søg (Search) and select the property. If your property has not been registered in Denmark before, it has not number and then you need to click Opret ny (Register new property).
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2) Register a new property:
- Click Opret ny (Register new property)
- State the address of the proeprty
- Click Opret ny (Register new property)
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- Enter date of possession, share of ownership etc. Fields marked * are mandatory.
- In field 610 you report a calculated market price. To do so you need a price index that is not available until the a year after you bought the property. So, now you convert your purchase price to Danish kroner and state it. When the tax assessment notice for the year of purchase is available, it's your obligation to recalcualte the market price and report it.
- Click the question marks as you go along if you're unsure of how to compelte the fields.
- ClickRegistrer when you have completed all fields market * and other relevant fields.
- Click Beregn (Calculate) and check your information.
- Click Godkend (Accept) if you agree with the entries.
You have now registered your non-Danish property. Please note that you can't correct address and date of posseion after registration. If you find something that's incorrect, you can contact the Dansih Property Assessment Agency for help.
Remember to update the property details when your tax assessment notice for the purchase year is available. You can see how to do that further down on this page.
Please call the Property Assessment Agency on +45 72 22 16 16 if you need help to register your property in your preliminary income assessment (forskudsopgørelsen).
If you bought a non-Danish property in 2024 or 2025, you report it on your tax assessment notice for 2025. But before you can do so, you need access to new boxes in your tax assessment notice before you can register you new property.
- Log on to your tax assessment notice in E-tax
- Select Change tax assessment notice/tax return
- Scroll down to Non-Danish income
- Click the calculator next to Non-Danish property
- Select Add Non-Danish property
If you don't see Non-Danish income, you need to get access to some of the boxes. Then you:
- Scroll down until you see Missing a box above?
- Follow the instructions
You can call us on 72 22 28 92 for help to get access to boxes.
When you have access to the right boxes you need to enter the following:
- the estimated market value of your non-Danish property.
- possible property taxes you pay in the country your property is located.
- tax assessed value of the property.
- interest expenses and debt if you have a mortgage.
- possible interest income and deposits in non-Danish banks
- possible rental income if you rent out the property
Please see how you do that below.
You report properties bought before 2024 in your tax assessment notice for 2023.
This is how you do it:
- Log on to your tax assessment notice in E-tax
- Select Change tax assessment notice/tax return
- Scroll down to Non-Danish income
- Click the calculator next to Non-Danish property
- Select Add non-Danish property
If you don't see Non-Danish income, you need to get access to some of the boxes. Then you:
- Scroll down until you see Missing a box above?
- Follow the instructions
You can also call us on 72 22 28 92 for help.
When you have access to the right boxes you need to enter the following:
- the estimated market value of your non-Danish property.
- possible property taxes you pay in the country your property is located.
- tax assessed value of the property.
- interest expenses and debt if you have a mortgage.
- possible interest income and deposits in non-Danish banks
- possible rental income if you rent out the property
Please see how you do that below.
Non-Danish property has no public assessment that you can use to calculate the Danish property value tax. So, you have to calculate it yourself and report a market value for your non-Danish property.
the market value must be stated in your tax assessment notice (årsopgørelse) at the latest. However, you can enter the market value as soon as you can access your preliminary income assessment (forskudsopgørelse). This way you pay propperty tax on the correct market value throughout the year.
In 2025 and 2026, you have to pay tax on the market value of the property as of 1 January 2024. This is the same as the assessment date used for taxation of Danish property..
Use our calculator to calculate the market value (Currently in Danish)
Please note: You can't calculate the market value in your preliminary income assessment in the year you buy your non-Danish proeprty. Read more under 'New property - first time you report'.
Enter market value
at the bottom of the page you can see how to enter the calculated market value in your preliminary income assessment or tax assessment notice.
Have you made extensions or conversions?
If you have converted your home or built an extension, the value of this conversion or extension must be added to the market value you have calculated. The price of conversions and extensions can also be calculated by means of our calculator.
When you have calculated the market value compared to the purcahse price and the year you took possession, you do a similar calculation of the conversion or extension by entering the price and year of the conversion. At the end, you add these two numbers - and you get the market value to enter in your preliminary income assessment or tax assessment notice.
Contact us if you need help
Please call the Property Assessment Agency on +45 72 22 16 16 if you need help to calculate the market value.
Read more in Danish about determining the basis for property value tax for non-Danish property (SKM-meddelelse)
In 2024, you had to pay tax on the market value of the property as of 1 January 2022. This is the same as the assessment date used for taxation of Danish property.
Use our calculator to calculate the market value (Currently in Danish)
Enter market value in your tax assessment notice
at the bottom of the page you can see how to enter the calculated market value in your tax assessment notice.
Have you made extensions or conversions?
If you have converted your home or built an extension, the value of this conversion or extension must be added to the market value you have calculated. The price of conversions and extensions can also be calculated by means of our calculator.
When you have calculated the market value compared to the purcahse price and the year you took possession, you do a similar calculation of the conversion or extension by entering the price and year of the conversion. At the end, you add these two numbers - and you get the market value to enter in your tax assessment notice for 2024.
Contact us if you need help
Please call the Property Assessment Agency on +45 72 22 16 16 if you need help to calculate the market value.
If you haven't registered a property you bought before 2024, you have to do so in your tax assessment notice for 2023. You must calculate the value of your non-Danish property for 2001 (plus 5%), 2002 and 2020. You have to calculate all 3 values no matter how long you owned the property.
You find the market values for 2001, 2002 and 2020 by converting the price you paid for the property (purchase price). You pay tax on the lowest of the 3 market values which is multiplied by the applicable tax rate.
Examples - how to calculate the value of your property for 2001, 2002 and 2020
Here, you have some examples of how to calculate the value of non-Danish property for 2001, 2022 and 2020 if you have bought a Swedish property for SEK 1 million in 2017.
How to calculate the value for 2001 - box 214
How to calculate the value for 2002 - box 213
How to calculate the value for 2020 - box 212
How you find the exchange rate:
- Go to the Danish Nationalk Bank (exchange rates, DNVALA)
- Currency: Click the relevant currency
- Type: Select ’Exchange rates (DKK per 100 units of foreign currency)’
- Methodology: Select ’End-year’
- Year: select 2021
- Click ’Show table’.
When you have registered your property in your tax assessment for 2023, you have to update the value in your tax assessment notice for 2024 - if you haven't already done so. Please see above how you do that.
Contact us if you need help
Please call the Danish Property Assessment Agency on +45 72 22 16 34 if you need help to make the calculation.
If you have paid property taxes outside Denmark, you often get a tax relief in Danish property value tax for your non-Danish property.
However, you can't get a relief for land taxes, registration fees or other taxes or duties related to the transfer or financing of the property.
How to report non-Danish property tax
You must report the non-Danish property tax paid for your non-Danish property yourself.
If there are multiple owners, you should report the portion of the property tax corresponding to your ownership share. For example, if you own 50% of the property, you must report an amount equal to half of the total non-Danish property tax.
You can report your paid non-Danish property tax under 'Change tax assessment notice/tax return under Non-Danish property.
Examples of property taxes that can be deducted:
- Sweden: Fastighetsavgift (for the part used by the owner as a residence)
- Spain: El Impuesto sobre los Bienes Inmuebles (IBI) (for the part used by the owner as a residence)
- France: Taxe foncière sur les propriétés bâties and Taxe d'habitation (for the part used by the owner as a residence)
Special rule for France
You're not required to pay Danish property value tax on a property in France if:
- You have been subject to full tax liable in Denmark since 28 November 2007.
- You purchased the property before 29 November 2007.
If you don't meet both conditions, the general reduction rules apply.
Report paid non-Danish property taxes in your tax assessment notice
Please call the Danish Property Assessment Agency (Vurderingsstyrelsen) on 72 22 16 16 if you have further questions.
If you own property abroad, you must also report a tax assessed value for the property in box 491 of your tax assessment notice.
The tax assessed value is the amount you believe the property could be sold for on 1 January of the income year you are providing information for. For example, if you are changing your tax assessment notice for 2024, the value should be as of 1 January 2024.
You should only report the portion of the value that corresponds to your share of ownership.
Example:
Cash purchase price as of 1 January = DKK 1,000,000
You own 50% of the property
You must enter (50% of DKK 1,000,000) = DKK 500,000
Remember to convert the relevant number into Danish kroner.
You can use the currency converter we provide in the tax assessment notice. Please note that you'll then get the average exchange rate for the relevant currency provided by the Danish National Bank.
If you have loans related to your property, you can deduct the interest expenses in your Danish preliminary income assessment (forskudsopgørelse) and tax assessment notice (årsopgørelse).
You have to report your interest expenses in field 298 (Non-Danish net income from capital).
If you can't see field 298, you can make a search and get access to it via Søg felt (Search field). Write minus (-) in front of the amount if you non-Danish net income from capital is negative.
Rental for more than 12 months
If you rent out a home for at least 12 months, you have to report your rental income in field 297 (Net interest in non-Danish business). Enter minus (-) in front of the amount if your non-Danish net interest is negative.
Report your interest expenses in your preliminary income assessment
It's important that you report your non-Danish interest exenses in the 'Non-Danish property' part of the tax assessment notie
If you have a Danish mortgage related to your non-Danish property, you have to report the interest expenses in the 'Non-Danish property' part or 'Non-Danish business' part.
Rental of more than 12 months
If you rent out a home for at least 12 months, you have to report your rental expenses in the 'Non-Danish Business' part of the tax assessment notice
Call us on +45 72 22 28 92 if you have questions about interest expenses.
You have to pay tax in Denmark if you rent out a non-Danish property. The same rules apply to renting out properties if you rent out a home in Denmark or outside Denmark
Read more about the rules on renting out a home or a holiday home.
You have to report income from renting out your home in field 298 (Udenlandsk nettokapitalindkomst - Non-Danish net income from capital).
If you can't see field 298, you can make a search and get access to it via Søg felt (Search field).
You have to deduct possible interest expenses so you report your net income from capital.
If you have paid non-Danish tax on your rental income (tax paid abroad which entitles you to a tax relief), you can get a deduction in your Danish tax if you report the tax you have paid outside Denmark in field 588 (Betalt udenlandsk skat vedr. udenlandsk kapitalindkomst - Tax paid outside Denmark related to non-Danish income from capital).
Rental for more than 12 months
If you rent out a home for at least 12 months, you have to report your rental profit in field 296 (Over-underskud af udenlandsk virksomhed - Profit/loss on non-Danish business).
If you have paid non-Danish tax on your rental income (tax paid abroad which entitles you to a tax relief) , you can get a deduction in your Danish tax if you report the tax you have paid outside Denmark in field 589 (Betalt udenlandsk skat vedr. udenlandsk virksomhed, credit - Tax paid outside Denmark related to non-Danish business, credit).
You report your the percentage of your owner share in field 744 and the number of rental days in field 748.
Report your rental income in your preliminary income assessment
You report rental income from non-Danish home in the 'Non-Danish property' part of the tax assessment notice in box 425.
If you have paid non-Danish tax on your rental income (tax paid abroad which entitles you to a tax relief), you can get a deduction in your Danish tax if you report the tax you have paid outside Denmark in box 495K (Betalt lempelsesberettiget udenlandsk indkomstskat af kapitalindkomst, der vedrører ejendommen).
Rental for more than 12 months
If you rented out a home for at least 12 months, you have to report your rental profit in box 460 in the 'Non-Danish business' part of the tax asessment notice.
If you have paid non-Danish tax on your rental income (tax paid abroad which entitles you to a tax relief), you can get a deduction in your Danish tax if you report the tax you have paid outside Denmark in box 498 (Betalt lempelsesberettiget udenlandsk indkomstskat for virksomhed i dette land).
In the 'Non-Danish property' part you report that is has been a matter of commercial renting, and in box 252 you report the number of rental days.
Ring til Skattestyrelsen på 72 22 28 92, hvis du spørgsmål til lejeindtægter
Generally, if your property value tax increases, you can borrow money to cover the increase, it's called a tax freeze loan. In order to take out such a loan, you need to be able to provide security for the loan.
The loan and interest must be repaid at the latest when you sell the property. But you may also choose to repay any amount after the loan is taken out.
This is what you do
- Contact the Property Assessment Agency here
- You need to contact us no later than 31 December of the year you want the loan for.
- When you have chosen the loan, you get a new preliminary income assessment that includes the loan.
- The loan is taken out on 1 January the following year. If you want a loan for 2026, it will be taken out in 2027.
- Once you have taken out the loan, you can see and repay it via your personal loan overview in E-tax under 'Boligskattelån' (Housing tax loan).
Remember to update your market value in your preliminary income assessment if you want a loan this year.
Please note: In 2025, we can't include the loan in your preliminary income assessment. As a result, you will get the increase in your tax assessment notice. The amount will be included in your total tax account for the year.
Read more in Danish about loans and interest here (Vurderingsportalen.dk)
Security – we'll let you know
You can only be granted a tax freeze loan in your non-Danish property, if you can provide security for the loan.
If you want to take out a loan for increases in 2025 or 2026, you have to provide security for the loan in early 20274. The Danish Property Assessment Agency will contact you prior to the deadline. So, you don't have to do anything until we contact you.
Examples of security for a tax freeze loan:
- Mortgage in a Danish property that you own
- security in the form of bonds
- Bank guarantee
- Mortgage in the non-Danish property you want the loan for.
- Log on the E-tax (TastSelv)
- Select Change tax assessment notice/tax return
- Scroll down to Non-Danish income
- Click the calculator next to Non-Danish property
- Click the pencil to the right of the address of the property you wan to to update
- Enter the calculated market value in box 212
(See how you calculate the market value (in Danish) - Enter the market value of the property assessed for tax purposes in box 491
- If necessary, you adjust the boxes for tax paid outside Denmark or share of ownership
- Click Next
- Enter Amount related to the property, rental income for example
- Click Next
- Adjust Other boxes if relevant
- Click Save to save your changes
- Click Back at the bottom of the screen
- Click Next
- Click Next
- Click Accept
For further legal information in Danish see our legal guide .