How is property tax calculated in Denmark?
Danish property tax (boligskat) has two parts:
| Tax | Base | Rate |
|---|---|---|
| Ejendomsværdiskat (property value tax) | 80% of the official property valuation | 0.51% up to DKK 9.2 million, 1.4% above |
| Grundskyld (land tax) | 80% of the official land valuation | the municipal rate, per mille |
The base is reduced by 20% as a "safety margin", because the valuation may be wrong (Ældre Sagen, Nykredit). Since 2024 there is no longer a 7% annual cap on rises in grundskyld: it follows the valuation (Nykredit).
Calculator: your property tax from the valuation
Indicative property tax from the official valuation
Ejendomsværdiskat 0.51% of 80% of the valuation up to DKK 9.2m, 1.4% above. Grundskyld: the municipal rate on 80% of the land value. No pensioner discount and no seller skatterabat. Exact figure for a new owner: vurderingsportalen.dk.
Why does Danish property tax rise in 2027?
The tax agency again did not finish the final 2026 valuations. So temporary solutions apply for 2027 and 2028: the 2026 valuations are the 2024 valuations, adjusted to 2026 prices (Nykredit, February and August 2026).
Examples from Nykredit's calculation for a 150 m² house:
| Town | Valuation 2024 → 2026 | Tax per year |
|---|---|---|
| Næstved | DKK 1,938,229 → 2,184,757 | +DKK 1,778 (+13%) |
| Kolding | DKK 2,038,433 → 2,160,529 | +DKK 935 (+6%) |
| Frederikshavn | DKK 1,644,747 → 1,627,206 | −DKK 127 (−1%) |
North Jutland, where prices rose more slowly, will mostly see smaller increases. But for a specific address, everything depends on the new valuation.
Temporary valuations are harder to appeal than final ones: there are fewer ways to complain about the preliminary ones (Nykredit). If you buy in 2026-2027, your tax for the first years may rest on a valuation you can do almost nothing about.
What will happen to Danish property tax in the future?
What is known as of November 2026:
- 2027-2028: temporary valuations based on price adjustment. The tax minister leans towards adjustment (Nykredit, February 2026).
- 2028: the first year in which normal final valuations are expected again (Nykredit).
- After that: valuations are updated every two years, and the tax follows them with no cap on increases.
- Risk: if the final valuation comes out higher than the temporary one, a later adjustment is being discussed (Nykredit). There is no final decision yet.
What this means for a buyer: build a buffer for rising tax into your budget in areas where prices are rising. And keep every letter from Vurderingsstyrelsen: you will need them if the final valuation turns out unfair.
How do interest rates affect property tax?
There is no direct link, but there is a chain:
- Rates fall → loans get cheaper → buyers can pay more.
- Prices rise → 1-3 years later this reaches the official valuation.
- The valuation rises → the tax rises, because there is no cap.
So a cheap loan today can mean a higher tax tomorrow. And the reverse: when rates rise and prices fall, the tax falls with a delay, as in the Frederikshavn example. Part of your mortgage interest is deducted from income tax (rentefradrag), so a higher rate hurts slightly less than it seems.
When you check whether you can afford the house, test the budget not only with a higher interest rate but also with a higher tax in 2-3 years. The bank tests the first. Nobody tests the second.
What is skatterabat, and why doesn't the buyer get it?
After the 2024 property tax reform, 4 in 5 owners got a lower tax and 1 in 5 got a discount (skatterabat) that offsets the rise. The discount is a fixed amount in kroner, it does not have to be paid back, but it only applies to purchases up to the end of 2023 and disappears on sale. The new owner does not get it (Nykredit).
What this means for you: if the seller has owned the house for a long time, his tax in the listing may be noticeably lower than yours. Ask the agent to show the buyer's tax (købers boligskat), not the seller's.
Read more: Owner costs: the listing figure is not what you pay →
Can the municipality raise the land tax?
Not the rate: municipalities can lower it but not raise it. Each municipality has a ceiling on the rate for 2024-2028, and your municipality's current rate is listed on vurderingsportalen.dk. But the land tax itself can still rise if the land valuation rises.
Can you postpone a property tax increase?
Yes, the increase can be frozen (indefrysning): you do not pay the difference now, but it builds up and must be paid at the latest when you sell. Until 2023 freezing was interest-free; since 2024 interest is charged (Nykredit).
The seller's frozen debt is paid from his money at the sale and does not pass to you. But if you freeze increases yourself, in 10 years you will get a bill with interest when you sell. Freezing is a loan, not a discount.
How do you check the property tax before you buy?
- Find the house's valuation on vurderingsportalen.dk by address.
- On the same site, calculate the tax for a new owner.
- Compare it with the listing figure.
- Add the difference to your monthly budget and show it to the bank.
My view
Property tax "hides" in the listing most often, because the figure there is the seller's, not yours. A difference of a few hundred kroner a month seems minor, but over 20 years it is tens of thousands, and more as valuations rise. I would not make an offer until I had seen the tax for a new owner, and I would build in a buffer for increases.
Yurii Khlivnenko, founder of NordIndsigt
On your own or with us?
The tax for a new owner takes a few minutes to calculate on vurderingsportalen.dk if you read Danish. We see the tax in hundreds of listings and notice when the agent shows the seller's figure. And to a buyer who likes the house, a few hundred kroner a month seem a detail. With us you get a monthly budget with your tax, your heating and a repair buffer.
In short
The seller's figure tells you nothing. Work out what you will pay from 2027, and what you will pay if prices in the area keep rising.
Your real budget before you bid
BoligCheck works out the monthly costs with your tax, your heating and a repair buffer.
Order BoligCheck, DKK 299Frequently asked questions
How is property tax calculated in Denmark?
Danish property tax (boligskat) has two parts:
Why does Danish property tax rise in 2027?
The tax agency again did not finish the final 2026 valuations. So temporary solutions apply for 2027 and 2028: the 2026 valuations are the 2024 valuations, adjusted to 2026 prices (Nykredit, February and August 2026).
How do interest rates affect property tax?
There is no direct link, but there is a chain:
What is skatterabat, and why doesn't the buyer get it?
After the 2024 property tax reform, 4 in 5 owners got a lower tax and 1 in 5 got a discount (skatterabat) that offsets the rise. The discount is a fixed amount in kroner, it does not have to be paid back, but it only applies to purchases up to the end of 2023 and disappears on sale. The new owner does not get it (Nykredit).
Can the municipality raise the land tax?
Not the rate: municipalities can lower it but not raise it. Each municipality has a ceiling on the rate for 2024-2028, and your municipality's current rate is listed on vurderingsportalen.dk. But the land tax itself can still rise if the land valuation rises.
Can you postpone a property tax increase?
Yes, the increase can be frozen (indefrysning): you do not pay the difference now, but it builds up and must be paid at the latest when you sell. Until 2023 freezing was interest-free; since 2024 interest is charged (Nykredit).
