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Renting out a room or a home you live in

You must pay tax and possibly VAT on any rental income if you

  • rent out property you live in for part of the year
  • rent out one or more rooms.

However, you will only be taxed on some of the rental income. You are entitled to a deduction, either a standard deduction or an accounting deduction. This means that you only pay tax on the rental income that exceeds the deduction.

You pay your tax by reporting your taxable income in your tax assessment notice.

Let us help you calculate your taxable income if you choose to apply the standard deduction.

Change of reporting deadline for tax assessment notice 2023: If you have rented out a room or a home you live in via an online platform, you can report your rental income in E-tax until 1 July 2024.

Please note that the information on this page only refers to tax rules on property rental. Read more about the rental rules according to the Danish Holiday Home Act (Sommerhusloven) in Danish at plaininfo.dk.

Calculate your taxable income (when you apply the standard deduction)

For further legal information in Danish see our legal guide .