Denmark's annual owner-occupied property tax based on the property's assessed value (ejendomsvaerdi) — payable by all property owners including non-residents. Reformed significantly from 2024.
Ejendomsvaerdiskat is an annual Danish tax levied on owner-occupied properties, calculated as a percentage of the property's assessed value (ejendomsvaerdi) rather than the rental or market value. It applies to all owners of Danish residential property — including non-resident foreign owners. The tax is separate from the grundskyld (land value tax), which is levied by municipalities on the land value component.
Denmark reformed its property taxation system significantly from 2024 onwards under the Boligskatteloven (Housing Tax Act, implemented 2024). Under the new system, two rates apply: 0.55% on the assessed value up to DKK 9.2 million, and 1.40% above that threshold. The assessed value is determined by the Danish Valuation Authority (Vurderingsstyrelsen), which recalibrated property valuations as part of the 2024 reform.
Non-resident owners of Danish property are subject to ejendomsvaerdiskat on the same basis as Danish residents. The tax is administered through Skattestyrelsen and is payable semi-annually. Non-residents must file Danish income tax returns if they have Danish-source income.
Alongside ejendomsvaerdiskat, Danish property owners pay grundskyld (land tax) to their municipality. Grundskyld is assessed on the land value (grundvaerdi) and municipal rates vary but are typically 0.11%-3.0% of the grundvaerdi annually.
For buyers calculating the ongoing cost of Danish property ownership, both ejendomsvaerdiskat and grundskyld must be budgeted. A Danish property lawyer can calculate the estimated annual tax liability based on the property's assessed values before purchase.
All owners of Danish owner-occupied residential property — residents and non-residents alike. If you own a Danish holiday home, ejendomsvaerdiskat applies. The tax is collected by Skattestyrelsen and typically paid semi-annually.
The Vurderingsstyrelsen assesses the ejendomsvaerdi using updated market data. Property owners can access their assessment via SKAT's portal and have the right to appeal assessments they believe are incorrect.
Ejendomsvaerdiskat and grundskyld are generally not deductible against Danish income tax for private owner-occupiers. For rental properties, certain property expenses may be deductible against rental income.
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