How much tax do you pay on renting out a summer house in Denmark?
Two ways to calculate, one choice to make.
Short answer
In 2026 you can deduct a flat allowance of 13,800 kr. from income on private letting of your summer house, or 50,200 kr. if you let through a platform that reports to the Danish or a foreign tax authority. You pay tax on 60 % of the income above the allowance, and you cannot deduct expenses on top. Instead you can choose an accounts method, where you are taxed on the rent minus real costs such as electricity, water, heating, advertising and a share of land tax. If you choose the accounts method, you cannot switch back to the flat allowance later.
Why
- The higher allowance rewards letting through platforms that report income.
- The flat allowance needs no receipts.
- The accounts method can pay off if your costs are high.
Details
In 2027 the allowances rise to 14,200 kr. for private letting and 51,600 kr. via a reporting platform.
Tip
Report the rental income with the property BFE number on your tax return, as required since 2023.
What may differ
If you let both privately and through a platform, the platform income uses the allowance first, and the rest can cover private income.
Common misconception
Summer house rental income below 50,000 kr. is always tax-free.
What actually happens
The 50,200 kr. allowance in 2026 applies only to letting through a reporting platform; private letting has an allowance of 13,800 kr.
People also ask
- Can you rent out your summer house without a permit?
- What is the bundfradrag for summer house rental?
- Can I deduct electricity costs when renting out my summer house?
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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How much can you earn tax-free renting out your home in Denmark in 2026?
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.
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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.