What is ejerudgift?
Ejerudgift is a legally required figure the seller must state in the sales particulars (salgsopstilling). It is the sum of the fixed costs that come with the property itself, regardless of who owns it. The logic is simple: it includes only the costs that are the same for any buyer.
It typically includes:
- Land tax (grundskyld), the tax on the plot itself.
- Common charges to the owners' association, for an apartment.
- Buildings insurance.
- Refuse collection, chimney sweeping and other fixed municipal fees.
- Sometimes a contribution to a road fund or homeowners' association.
What does the ejerudgift not include?
This is where the gap between the listing's figure and your actual bill opens up.
- Consumption: heating, water and electricity. Typically 1,000-2,500 kr a month, depending on the home and its energy rating. With a poor energy label and electric heating it can be considerably more.
- Property value tax. The second property tax, usually missing from the ejerudgift. See the section above for why.
- The seller's tax rebate, which does not transfer. The most expensive surprise of them all, explained below.
- Repayments on the owners' association's joint loans. If the association borrowed for a new roof, windows or balconies, you pay through the common charges, and an approved increase can easily be missing from the listing's figure.
- On-account (aconto) charges for heating and water, billed separately.
- Your own loans. Mortgage and bank loan payments are, of course, entirely outside the ejerudgift.
- Maintenance. Everything the house or the association will eventually demand.
The seller's tax rebate does not come with the home
The seller's rebate does not pass to you, and that raises your monthly cost.
Denmark's property tax reform took effect on 1 January 2024. It lowered the rates but sharply raised the valuations at the same time. So that existing owners would not face a jump in what they pay, they were given a permanent tax rebate: a guarantee that they would not pay more under the new rules than they would have under the old ones.
The key point: the rebate is personal and lapses on sale.
The seller can keep paying the amount shown on their own bills. You, as the buyer, pay full tax based on the current valuation from day one. The difference can run into thousands of kroner a year, and on properties that have appreciated sharply in the greater Copenhagen area it can be larger still.
The same applies to land tax. The seller pays it up to the completion date, after which a settlement statement (refusionsopgørelse) splits the bill so each party pays for their own period. But the rate you inherit is calculated without the seller's rebate.
How are land tax and property value tax actually calculated?
Briefly, because this is something people ask about separately.
Step 1. The caution deduction (forsigtighedsnedslag). 20 percent is subtracted from the official valuation, so 80 percent of the value is taxed. This is built in deliberately to offset inaccuracy in the broad, automated valuation.
Step 2. Land tax. The rate (in per mille) is set by the municipality and calculated on the value of the plot, not the building. Post-reform, rates vary widely: from around 3.1 per mille in Frederiksberg to 17.7 per mille in Varde, with a national average around 10.2 per mille. For 2024-2028 the rates are locked as a ceiling: a municipality can lower it, but not raise it.
Step 3. Property value tax. 5.1 per mille of the tax base up to 9,007,000 kr, and 14 per mille above that.
What this means for you as a buyer: two otherwise identical houses at the same price in different municipalities can have very different land tax bills, because both the rate and the plot value vary. None of this shows up in the photos or the description.
Calculate your monthly land tax (grundskyld)
Enter the land value assessment (grundværdi), the official assessed value of the plot itself, not the purchase price. You'll find this figure in the listing or the property's BBR record. Then pick the municipality.
Source: familiekontor.dk/svmn.dk, checked August 2026. Land tax = 80% of the land value assessment × the municipality's rate.
Sources: Vurderingsportalen; Lovguiden, 2025-2026 rates; Jyske Bank on the tax rebate
Ejerudgift versus the real monthly cost
The table shows what is typically included in the ejerudgift, and what is usually missing once you add up the real, total cost of the home. The exact mix differs between a house and an apartment, but the pattern repeats.
| Item | In the ejerudgift? | Real level |
|---|---|---|
| Land tax (grundskyld) | Yes | Included as stated |
| Common charges (apartment) | Yes, if there's an association | Included as stated |
| Buildings insurance | Often only via the association for an apartment. For a house it is frequently not included at all | Must be added on top for a house |
| Consumption: heating, water, electricity | No | ~1,000-2,500 kr a month |
| Property value tax | Usually no | Depends on the valuation and your own situation |
| Maintenance (rises with the home's age) | No | Not a fixed monthly figure, but should be budgeted for, more so the older the home |
| Oil tank, if there's an oil furnace | No | Replacement or decommissioning can cost tens of thousands of kroner, once |
| Private sewage/wastewater system | No | Maintenance and a possible order to install a new system can cost tens of thousands of kroner |
| Road fund / homeowners' association (private shared road) | Partly: a fixed contribution is often included | A major resurfacing is usually billed separately |
| Repayments on your own loans | No | Mortgage and bank loans sit entirely outside the ejerudgift |
Example: 2,374 kr in the listing, 6,500-7,500 kr in reality
An owner-occupied apartment was advertised with an ejerudgift of 2,374 kr/month. Once I added consumption, on-account charges and the association's situation, the real monthly costs came to 6,500-7,500 kr/month:
| Item | In the listing | In reality |
|---|---|---|
| Ejerudgift (taxes, common charges etc.) | 2,374 kr/mo | 2,374 kr/mo |
| Heating, water, electricity (consumption + aconto) | Not shown | ~2,000-2,700 kr/mo |
| Other fixed items and the association's situation | Not shown | ~2,100-2,400 kr/mo |
| Total per month | 2,374 kr | 6,500-7,500 kr |
The difference is about 4,100-5,100 kr a month, roughly 50,000-60,000 kr a year. None of it was illegal or hidden in a legal sense: the numbers were in the documents. They just weren't in the listing. And note: this calculation does not yet include the new owner's property value tax. Add that, and the gap only grows.
How to check the numbers yourself
- Get the salgsopstilling (sales particulars) and read the ejerudgift specification, item by item, not just the total.
- Ask for the current owner's consumption figures: heating, water and electricity for the last year.
- For an apartment: read the owners' association's accounts and the latest general-meeting minutes. Look for joint loans, planned major works and already-announced increases in common charges.
- Check the energy label against the building's age. A poor label means a high heating bill, and that is not a one-off cost.
- Calculate land tax and property value tax for yourself, without the seller's rebate.
- Add it all up, and compare it with the monthly amount you can comfortably afford, including your own mortgage and bank loan.
Five questions for the estate agent
- "What are the total monthly costs including consumption, not just the ejerudgift?"
- "Does the current owner have a tax rebate, and what will the tax amount be for a new owner?"
- "Does the owners' association have joint loans, and are there planned works that aren't financed?"
- "Can I see the consumption figures for the last year?"
- "Were any increases to the common charges approved at the last meeting that aren't reflected in this figure yet?"
If the agent answers "I don't know" or "ask the association" to two out of five, that already tells you something about how well prepared the property is.
In short
The ejerudgift shows what the home costs any owner. Your own bill shows what it costs you. These are two different figures, and the difference can easily be three times as large.
I calculate the real monthly costs in every BoligCheck
Every BoligCheck report includes the real monthly costs, item by item, along with a price analysis, risks and the questions for the agent. In English, Ukrainian, Arabic or Danish.
Order a BoligCheck, 299 krFrequently asked questions
What is ejerudgift?
It is the legally required monthly figure in the sales particulars (salgsopstilling). It covers fixed costs tied to the property itself, typically land tax, the owners' association's common charges and buildings insurance. Consumption is not included.
Is consumption included in the ejerudgift?
No. Heating, water and electricity are billed separately, typically 1,000-2,500 kr a month depending on the home and its energy rating.
Is property value tax included in the ejerudgift?
Usually not. This tax depends on the specific owner and their transitional arrangements, so the agent cannot calculate it before the buyer is known. In 2026 the rate is 5.1 per mille up to 9,007,000 kr and 14 per mille above that.
Do I inherit the seller's tax rebate?
No. The rebate is personal and lapses on sale. The new owner pays full tax based on the current valuation from day one.
What is a joint loan in an owners' association?
A loan the owners' association has taken out for shared works, such as a new roof or balconies. You repay it through the common charges, and an increase can already be approved before it shows up in the listing's figure.
What is a road fund, and is it part of the ejerudgift?
A road fund (vejfond) is savings set aside for maintaining a private shared road. If the house sits on such a road, a fixed contribution is often included in the ejerudgift, but it only covers routine upkeep. A major resurfacing can trigger a separate, often large, one-off charge.
What is the difference between an owners' association and a homeowners' association?
An owners' association (ejerforening) exists for apartment buildings and covers the building itself, such as the roof, stairwells and facade. A homeowners' association (grundejerforening) is common in housing developments and covers shared outdoor areas like roads, playgrounds and green spaces. The ejerudgift can include contributions to both, but they cover different things.
What is the difference between ejerudgift and rent?
Rent paid to a landlord is typically close to the full monthly cost of living somewhere, often with part of the consumption included. The ejerudgift only covers the narrowly defined costs of owning the home and leaves out consumption, property value tax and repayments on your own loans. The two figures cannot be compared directly.
Why is the ejerudgift so low in the listing?
Because by definition it does not include consumption, the new owner's property value tax or future increases in common charges.
How do I find the real monthly costs?
Ejerudgift plus actual consumption for a year plus your own property value tax plus loan repayments. The owners' association's annual report shows whether the figure is set to rise.
The figures here are general and for orientation, not a calculation of your own finances. Rates, deductions and rules change, and your own case may differ from the example. Use these numbers as a starting point for a question to your bank or adviser, not as a final answer.