How much can you earn tax-free renting out your home in Denmark in 2026?
The allowance for short-term rental income
Short answer
For short-term rental of a home or room you live in (under 4 months), the tax-free allowance in 2026 is 35,100 kr. if you rent through a platform that reports your income to the tax authorities. Without such a platform the allowance is 13,800 kr. in 2026. After the allowance, you deduct 40 % of the rest and pay tax on the other 60 %. In 2027 the amounts rise to 36,200 kr. and 14,200 kr.
Why
- The allowance is higher when a platform reports your income.
- Only 60 % of the amount above the allowance is taxed.
- Short-term means rental under 4 months.
Details
If you rent both via a platform and outside one, the allowance is used on the platform income first.
Tip
Owners report the taxable amount as capital income in rubrik 37 on the tax return.
What may differ
Longer rentals of 4 months or more use another allowance, and letting the home all year can count as business rental.
Common misconception
Many think all income from Airbnb is tax-free up to the day limit.
What actually happens
The tax-free part is the allowance; income above it is partly taxed, whatever the number of days.
People also ask
- How many days a year can you rent out your home in Denmark?
- Does Airbnb report income to Skattestyrelsen?
- Is rental income from a summer house taxed?
Sources
This answer is for reference only. Prices, rules and booking terms change, so check with the place you book and the official sources.
AccommodationRelated questions
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Where can a school class or group stay overnight in Copenhagen?
Hostels with group and school camp offers are a common option for classes visiting Copenhagen.
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Do you need a permit or registration to rent out your home to tourists in Denmark?
A private person who lets a home to holiday guests on a non-commercial basis needs no permit, as long as the yearly day limits are kept.
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What are the Airbnb rules in Copenhagen?
In Copenhagen you may let your whole home for holiday purposes for up to 30 days per calendar year, or up to 70 days if the rental goes through an intermediary such as Airbnb.
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How many days a year can you rent out your home in Denmark?
You may let your whole full-time home to holiday guests for up to 30 days per calendar year.

