As property owner you pay two types of property tax, property value tax and land tax (property tax).

The total property tax consists of property value tax and land tax (property tax)

The total property tax consists of property value tax and land tax (property tax)

The total property tax

The tax is calculated based on your property assessment.

From September 2021 the Property Assessment Agency (Vurderingsstyrelsen) began issuing new property assessments.

 

Property value tax is a tax property owners have to pay to the state based on the value of their property. The property value is the value of the real property including land and buildings.

You have to pay property value tax if you own a home and you live in it. This is why owners of rental property only pay land tax.

Property value tax rates
Value of property Property value tax
Up to DKK 3,040,000 0.92% of the amount
More than DKK 3,040,000 0.92% of the amount and 3% of the amount exceeding DKK 3,040,000.

Your property value tax may change if your property changes.

See other rates for property value tax

You pay your property value tax to the state via your tax assessment notice.

See your public assessment of property in your tax assessment notice

The amount of land tax you have to pay depends on the value of your undeveloped land - meaning your land with no buildings on it. Your local municipality will collect this tax.

Please contact your local municipal Citizen Service Centre if you have any questions concerning your land tax.

Municipal land tax rates and other taxes (www.skm.dk) (in Danish)

Download your property tax assessment at www.borger.dk (not possible for all municipalities)

Some of your land tax may be frozen in the period of 2018-2023. This means that you will have to pay a possible increase of land tax year by year but not until you sell your home. You may choose to apply this freeze of possible increases in land tax or not.

Read more in Danish about the freeze of increase in land tax

Land tax (property tax) is a tax you pay to your local municipality based on the value of the undeveloped land. Each municipality sets its individual rate and collects the tax twice a year via giro transfer forms.

The Danish Property Assessment Agency (Vurderingsstyrelsen) began issuing new property assessments for 2020 in September 2021. Unfortunately, the agency is unable to say exactly when they will all be available as they will be issued in bulks.

Once you have your new assessment, we will adjust your property taxes to see if you have paid too much or too little.

New tax rules on property taxes will be implemented in 2024.

Read more in Danish about your property tax from 2024

From the year when you or your cohabiting partner reach the state pension age, you will automatically obtain tax relief on your property value tax.

In 2021, the relief is 0.37%, however, no more than DKK 6,000 for year-round homes and DKK 2,000 for holiday homes.

The relief is reduced by 5% of an income base above
Year Single pensioners Married pensioners
2022 DKK 206,600 DKK 317,800
2021 DKK 204,200 DKK 314,000

The income base consists of:

  • your personal income
  • your total positive income from capital
  • your total positive income from shares. Exempt are dividends up to DKK 5,000 for single pensioners and DKK 10,000 for married couples.

If your income increases, your pensioners' relief will be reduced or abolished completely.

The calculation of your tax relief is stated in your tax assessment notice.

See your tax assessment notice

Tax relief for widows and widowers

If you are a widow or widower and your spouse was a pensioner, you will also be entitled to the tax relief if you continue to live in the property and you were not separated when your spouse passed away.

If you remarry, you will not be entitled to the tax relief.

Different rules apply depending on whether you rent out your home for the entire year or part of the year, or if you only rent out part of your home. If you rent out a part of your home (a room for example) og f you rent out your entire home but only for part of the year it is considered partial rental.

You are renting out a property that you do not live in yourself 

You are renting out a room or home for part of the year 

If you have paid non-Danish tax on your non-Danish property, you may be entitled to a tax relief on your Danish property value tax. In order to be entitled to such a relief, the non-Danish tax paid must be based on the value of the non-Danish property. Upon request, you may have to present documentation for non-Danish tax paid and the basis of calculation.

The relief may not exceed the final Danish property value tax.

Enter non-Danish property tax paid in your tax assessment notice

Read more about non-Danish property

Relief for homes bought no later than 1 July 1998

If you bought your home no later than 1 July 1998, the property value tax is reduced by 0.18%. Both the buyer and the seller must have signed the purchase agreement by no later than 1 July 1998.

For year-round homes and certain other properties, the property value tax will be further reduced by 0.37% of the income base, however maximum DKK 1,200 per property. 

We will automatically include the relief in your property value tax.

You do not have to pay property value tax for a period where you did not live your your home. This applies when:

  • You buy a property but do not move in until some time after the takeover date
  • You sell a property and move out before the buyers takeover date
  • the property has been uninhabitable for a period of time

You will not be charged property value tax for the period you did not live in the property.

However, you may be required to repay property value tax from the takeover date if you do not move into the property for a long period of time.

When you change your preliminary income assessment, we will automatically transfer the information to your tax assessment notice.

Enter the moving-in date in your preliminary income assessment

You will not be charged property value tax for the period you did not live in the property.

When you change your preliminary income assessment, we will automatically transfer the information to your tax assessment notice.

Enter the moving-out date in your preliminary income assessment

In special cases, you may get relief if the property was temporarily uninhabitable for no fault of your own.

This may be because of repairs after water damage, because of vandalism where windows were broken and where electricity, gas and water supply were interrupted. You cannot claim tax relief for conversions, extensions or renovations unless they were made for the purpose of repairing such damage.

Property value tax relief is only granted if the damage affects the entire property.

Enter how long the property was uninhabitable in your preliminary income assessment

Enter how long the property was uninhabitable in your tax assessment notice

The deduction for improvements of the land value was abolished on 1 January 2013. As a result, you can no longer apply for the deduction.

The deduction will be deducted from the value of your land before we calculate your land tax.

You will not lose a deduction you have already been granted. The deduction will apply for the remaining period.

Please see our legal guide (in Danish) for further legal information.