On 1 July 2018, the Danish Property Assessment Agency (Vurderingsstyrelsen) assumed the task of assessing owner-occupied homes. As the public assessment of property has been suspended, you can see your current property assessment in your tax assessment notice. You may also look up your public assessment of property in the register of the Property Assessment Agency.

If there has been no major changes to your home, homeowners will not receive a new public assessment of property until 2021 at the earliest. 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)

Land tax (property tax)

Land tax (property tax)

Property value 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)

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

In 2018, the government passed an act meaning that a possible increase in land tax in the period of 2018-2020 would not be payable until you sell your home. From the second half of 2021. 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.

Property value tax

Property value tax

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)

If your property is newly built, renovated or if its tax basis has not already been determined, you will receive a provisional calculation basis. You will do so until you receive the new public property assessment from the Danish Property Assessment Agency (Vurderingsstyrelsen). 
 
When your new assessment is available, your property taxes will be adjusted automatically. Your municipality adjusts your land tax (property tax) whereas the Tax Agency adjusts your property value tax in connection with your tax assessment notice. 
 
If you have already paid property value tax on a provisional calculation basis that was too high, we will refund the overpaid tax in your tax assessment notice. If you have paid too little tax, you will have to pay the outstanding tax. You can see the provisional calculation basis on which your property value tax is based in your preliminary income assessment for 2021. 

Your municipality will contact you if you have paid too little or too much land tax based on the provisional calculation basis. 

If you disagree with the calculation basis of your land tax and/or your property value tax and you want to change it, you have to call the Danish Tax Agency on (+45) 72 22 16 32.  

All owners must agree to the change before we can change the calculation basis of your property value tax.  

As a result, we recommend that you make a conference call or send a power of attorney signed by all owners to our property centre (Skattestyrelsens Ejendomscenter).  

The power of attorney must include:  

  • Address and number of property (these are stated in the letter we sent you) 
  • The amount that you find to be the correct calculation basis and thereby the amount that you will be taxed on.
  • A statement that your preliminary income assessment may be updated with the new provisional calculation basis
  • Signature of all owners 

Submit your power of attorney via our self-service system E-tax (TastSev) under ‘Kontakt’ (Contact) -> ‘Skriv til os’ (Write to us) -> ‘Ejendom og bolig’ (Property and home) ->’Ejerbolig og sommerhus’ (Owner-occupied home and holiday home) -> ‘Andet’ (Other). Please note that E-tax is in currently only in Danish.

The new public property assessment is based on the so-called precautionary principle. Your taxable amount is set 20% lower that the assessment. The precautionary principle also applies to those of you who will get a provisional calculation basis. 

We were unable to generate a provisional calculation basis for all properties in connection with the preliminary income assessment for 2021. If you are one of these home-owners who did not receive a provisional calculation basis, please call us on (+ 45) 72 12 16 32 so we can help you register your property in your preliminary income assessment. 

  • Newly built property - meaning a property ready to be assessed for the first time as built property.
  • Property that is ready to be assessed for the first time as an individual property. In cases where a new (separate) property is established as, for example, a site has been separated from a larger site to become an individual site, or because a rental property has been divided into owner-occupied homes.
  • Property that for the first time is ready to be assessed by means of a not previously used calculation basis for charging property value tax - this could be business premises converted into private homes. 
  • Property that for the first time is ready to be assessed by means of a not previously used calculation basis for charging land tax. This could be a formerly publicly owned property or a property that was sold for home purposes or private business purposes. 

Until you receive your final property assessment, you have to pay property value tax on a provisional calculation basis. The provisional calculation basis is generated based on model calculations in the new property assessment system.   

The amount you will be taxed on is 20% lower that the assessment. This is done based on the precautionary principle, just like it is applied to the new public property assessment.  

When will you have to pay property value tax? 

If your property was completed in the period 2 October 2019 until 1 March 2021, you will have to pay from 1 January 2021.  

If your property was/will be completed in the period 2 March 2021 until 1 January 2022, you will have to pay property value tax from 1 January 2022. 

We will send you a letter about the provisional calculation basis and in the letter, we recommend that you change your preliminary income assessment. 

It is important that you include property value tax in your preliminary income assessment, even if you have not yet received the final public property assessment. This way, you will pay a provisional property value tax, and thereby you avoid having to pay outstanding tax at a later point in time. 
 
If you want to have your property registered in your preliminary income assessment, before you receive our letter, you can call us on (+45) 72 22 16 32.

If your property was completed in the period 1 January 2021 until 1 March 2021, you have to state the date you moved in in your preliminary income assessment, so you do not pay property value tax before the date your property was completed.

However, you cannot do this until you can see your property in your preliminary income assessment. 

Change your preliminary income assessment in E-tax 

You pay property value tax on the provisional calculation basis until you receive the new public property assessment from the Danish Property Assessment Agency (Vurderingsstyrelsen). When your new assessment is ready, your property value tax will automatically be adjusted in your tax assessment notice.

If your property was/will be completed in the period 2 March 2021 until 1 January 2022, you will have to pay property value tax from 1 January 2022. If you file a completion report in this period, we recommend that you contact our property centre (Skattestyrelsens Ejendomscenter) in November or December 2021 to make sure that your property appears in your preliminary income assessment.

Your public property assessment consists of the property value and the land value. From 1 October 2015, your assessment from 2011 applies in the following way:

Property value and reduction
Property value Reduction
DKK 0 - 500,000 5%
DKK 500,000 - 750,000 2.5%
More than DKK 750,000  2.5% reduced by DKK 250 per DKK 10,000. Though maximum DKK 2,500.
Land value and reduction
Land value Reduction
DKK 0 - 100,000 5%
DKK 100,000 - 150,000 2.5%
More than DKK 150,000

2.5% reduced by DKK 250 per DKK 10,000. Though maximum DKK 2,500.

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)

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

You can appeal against a reassessed public assessment of property.

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

Relief for pensioners

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
2021 DKK 204,200 DKK 314,000
2020 DKK 199,600 DKK 307,100
2019 DKK 195,300 DKK 300,300
2018 DKK 191,100 DKK 293,900

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
Example Explanation
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.

Tax relief for non-Danish tax paid

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 must be able to present documentation for non-Danish tax paid and the basis of calculation.

The relief exceed the final Danish property value tax.

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

Relief for homes purchased 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.

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)

Trading property within the family

The public property assessment may be of significance for those who trade property within the family, as such trades can be made at 85% of the public property assessment and not at the market price.

Additionally, there is a registration fee that applies to trades within the family or other trades between parties of interest if the public property assessment is higher than the sales price.

Estate tax

The public property assessment may be of significance for the estate tax when the estate applies the most recent public property assessment +/- up to 15% as an indication of the market value.  

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.

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

Language

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