The public assessment of property has been suspended. You can see your current assessment in your tax assessment notice. You may also look up your public assessment of property in our register.

Due to the suspension, homeowners will not receive a new public assessment of property until 2020 at the earliest unless made major changes have been made to the property. Until then, your 2011 public assessment of property applies, unless you have received a reassessment.

See your public assessment of property in your tax assessment notice

Look up a public assessment of property (link in Danish)

The deadline for appealing against the 1 October 2011 assessment has expired.

Your option of changing this and earlier assessments is now subject to the rules on reopening of assessments.

Further information on reopening of assessments (in Danish)

Once you receive your new assessment in 2020, you can appeal against the assessments of 2013, 2015 and 2017.

Appealing against a reassessed public assessment of property in connection with development, conversion, etc.

You can appeal against a reassessed public assessment of property for 2015.

Further information on reassessed public assessment of property (in Danish)

Land tax (property 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.

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)

Property value tax

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.

Everybody who owns a property must pay property value tax unless you rent out for business purposes.       

See your property value tax in your tax assessment notice (in Danish)

Your property value tax may change if your property changes.

Further information on reassessed public property assessment in connection with conversions, etc. (in Danish)

Relief for pensioners

If you have reached the age of 65, you will automatically obtain tax relief on your property value tax.

  • The relief is 0.4%, 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 DKK 195,300 for single pensioners and above DKK 300,300 for married pensioners in 2019 (In 2018, the amounts were DKK 195,100 for single pensioners and DKK 293,900 for married pensioners).

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

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.

Relief for renting out property

Different rules apply depending on whether you rent out your property for the entire year or part of the year, or if you only rent out part of the property (for example a room).

You are renting out a property that you do not live in yourself  (Only available in Danish)

You are renting out a room or home for part of the year (Only available in Danish)

Relief for periods of vacant property

You buy a property but do not move in until some time after the takeover date

You get relief for the period during which 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.

Enter the moving-in date in your preliminary income assessment

When you change your preliminary income assessment, the information will automatically be transferred to your tax assessment notice.
You sell a property and move out before buyer's takeover date

You get relief for the period during which the property is vacant.

Enter the moving-out date in your preliminary income assessment

When you change your preliminary income assessment, the information will automatically be transferred to your tax assessment notice.
The property has been uninhabitable for a period of time

In special cases, you may get relief if the property was temporarily uninhabitable for no fault of your own (i.e. you must not be responsible for the condition of the property).

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

Relief is only granted if the damage affects the whole 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.

Reduction for foreign tax paid

If you are subject to full tax liability in Denmark and own property outside Denmark, you will have to pay property value tax in Denmark. However, if you have paid foreign tax on your foreign property, you may be entitled to a reduction in your Danish property value tax. In order to be entitled to such a reduction, the  foreign tax paid must be based on the value of the foreign property. Upon request, you must be able to present documentation for foreign tax paid and the basis of calculation.

The reduction cannot exceed the final Danish property value tax.

Enter foreign property tax paid in your tax assessment notice

Your public property assessment is generated based on the information in the Building and housing register (Bygnings- og Boligregistret, BBR).

It is your responsibility that the register holds updated and correct information.

If you discover that your property has been incorrectly registered, you should contact your local municipality.

Further information is available at www.bbr.dk (in Danish)

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