Danish property tax: what you pay and when in 2026

Short answer

For an ordinary owner-occupied home, Danish housing tax consists of property value tax and land tax. Payments normally run through your preliminary income assessment and tax card. Your amount depends on the assessment, ownership share, relevant period and personal arrangements. Check the particular property in E-tax.

Two different components

Property value tax concerns the assessed property, including land and buildings, when you own and occupy the home. Land tax concerns the land and uses a municipal rate. The word ejendomsskat often refers to land tax, although everyday usage can be broader.

Identify the item before interpreting a bill. Waste collection and other municipal charges are not automatically the same payment as housing tax.

Property value tax in 2026

The Tax Agency gives a rate of 0.51% on the taxable basis up to DKK 9,007,000 and 1.4% on the excess. The basis starts from the public property assessment with a 20% reduction.

For illustration, a relevant assessment of DKK 3,000,000 produces a basis of DKK 2,400,000. At 0.51%, the annual amount is DKK 12,240 before individual circumstances. This excludes land tax.

The example is arithmetic, not a valuation of your home. The purchase price is not automatically the assessment used for taxation.

When do you pay?

Once the property and land tax are correctly registered in the preliminary assessment, housing tax normally forms part of ongoing monthly taxation. The annual assessment reconciles the completed year.

After purchase, check takeover, move-in date and ownership percentage. The Tax Agency specifically advises buyers purchasing after 1 September to update both the purchase year's and the following year's preliminary assessments.

On sale, the relevant property-value-tax period may differ from the land-tax period. Under the ordinary guidance, the former follows occupancy, while land tax continues until the buyer takes over.

Find your personal amount

Open E-tax, select the correct year and inspect the property details. Check both components and your ownership share. Joint owners should each have the correct share recorded.

Check whether the calculation is preliminary and whether a tax discount or housing-tax loan applies. A loan defers payment; it is not a cancellation of tax. Keep the calculation and examine changes when a new assessment arrives.

Read also

• Blocked or running toilet in Denmark: what to do
• Danish home and cleaning tax deductions in 2026
• Rent in Copenhagen, Aarhus, Odense and Aalborg

Official sources

Checked 11 November 2026.

Danish Tax Agency: property taxes and 2026 rates

Buying property and paying tax

Selling property and relevant periods

Aarhus Municipality: collection from 2024