Boligfritid.dk is a Danish magazine for homeowners. This English version is written for international residents in Denmark. Read the original in Danish.
Updated 23 October 2026. As a homeowner in Denmark you pay two property taxes: ejendomsværdiskat (property value tax) to the state and grundskyld (land tax) to the municipality. Here are the rates for 2027, a calculator for your own home, and what you should check when your preliminary income assessment (forskudsopgørelse) for 2027 arrives in November.
In short: property tax in 2027
| 2027 | |
|---|---|
| Deduction from the valuation (precautionary principle) | 20% |
| Property value tax (ejendomsværdiskat) | 0.51% of the tax base |
| Progression threshold | DKK 9,007,000 (same as in 2026) |
| Property value tax above the threshold | 1.4% of the part above it |
| Land tax (grundskyld) | Your municipality’s rate per mille of 80% of the land value |
| Reduction for state pensioners | Up to DKK 6,000 (year-round home) / DKK 2,000 (holiday home) |
The rates are the same as in 2026. What can change your tax from year to year is the valuation of your home and your municipality’s land tax rate (grundskyldspromille).
Calculate your property tax for 2027
Enter the property value and land value from your valuation and your municipality’s land tax rate. The calculator shows the estimated tax per year and per month.
The calculator below is in Danish.
| Ejendomsværdiskat | – |
| Pensionistnedslag (højst) | – |
| Grundskyld | – |
| I alt pr. år | – |
Beregnet med 2027-reglerne: 20 % fradrag i vurderingen, ejendomsværdiskat på 0,51 % op til 9.007.000 kr. og 1,4 % over, og grundskyld efter din kommunes promille. En eventuel personlig skatterabat (hvis du ejede boligen før 2024) er ikke trukket fra. Pensionistnedslaget kan blive mindre ved høj indkomst. Dit præcise beløb står på din forskudsopgørelse.
How property value tax is calculated
Property value tax is calculated on the property value in the public valuation. For a house, this covers the land and buildings; for an owner-occupied flat, it covers the flat and its location. Before the tax is calculated, 20% is always deducted. The result is called the tax base (beskatningsgrundlaget).
- Example: Property value DKK 2,000,000. Tax base DKK 1,600,000. Property value tax: 1,600,000 × 0.51% = DKK 8,160
- Example above the threshold: Property value DKK 12,000,000. Tax base DKK 9,600,000. Tax on the first DKK 9,007,000: DKK 45,935.70. Tax on the remaining DKK 593,000 at 1.4%: DKK 8,302. Total DKK 54,237.70
If there are several owners, the tax is split according to each owner’s share.
How land tax is calculated
Land tax (grundskyld) is a municipal tax on the land value, meaning what the plot is worth as if nothing had been built on it. Here too, 20% is deducted, and the result is multiplied by the municipality’s land tax rate.
- Example from Horsens (8.9 per mille): Land value DKK 1,000,000. Tax base DKK 800,000. Land tax: 800,000 × 0.89% = DKK 7,120
Each municipality’s land tax rate is set by law with a cap for 2024 to 2028, so it cannot rise during that period. The rate varies a lot from municipality to municipality. From 2029, the municipalities can set it themselves, but at no more than 30 per mille.
The preliminary income assessment for 2027: what to check
Property tax is collected automatically through your preliminary income assessment (forskudsopgørelse) and annual tax statement (årsopgørelse), together with the rest of your tax. When the preliminary income assessment for 2027 arrives in November, log in to skat.dk (you can log in with MitID) and check:
- The valuation: are the property value and land value reasonable for your home?
- Tax rebate: if you owned the home before 1 January 2024, you may have a personal rebate. It is shown in the PDF at the top of the preliminary income assessment.
- Deferral loan (indefrysningslån): are you signed up, and do you want to borrow to cover any increase? You can opt out of the loan until 31 December.
- Pensioner reduction: if you or your spouse have reached state pension age, this must be ticked.
- Buying, selling and letting: if you have bought, sold or let out your home, you must correct the preliminary income assessment yourself.
The property valuations for 2026 and 2027
The public property valuations are delayed. As a result, most homeowners initially pay a provisional tax based on a provisional valuation. When the final valuation arrives, the tax is recalculated and adjusted afterwards.
On 25 June 2026, Folketinget (the Danish Parliament) decided to simplify the valuations for 2026 and 2027 (Act no. 615 of 30 June 2026). Vurderingsstyrelsen (the Danish Property Assessment Agency) cannot complete the ordinary 2026 valuations in time. Instead, according to Skatteministeriet (the Danish Ministry of Taxation), the 2026 valuation will be the 2022 valuation adjusted for price developments, and the 2027 valuation will be the 2023 valuation adjusted for price developments. Both will be final. The aim is to reduce the risk of large amounts of back tax (restskat). Read more about what the price adjustment means for you (in Danish).
- You cannot appeal against the price adjustment itself.
- If the price-adjusted 2026 valuation differs by more than 20% from the home’s open-market value, you can ask for an ordinary 2026 valuation with the right to appeal.
- When you receive a valuation, the appeal deadline is stated in the guidance on how to appeal. Keep an eye out for it in Digital Post (the public digital mailbox).
Tax rebate if you owned your home before 2024
When the new property tax rules came into force on 1 January 2024, most people got a tax cut. If the total property tax rose for some people because of the new rules, they received a tax rebate (skatterabat) instead. It equals the difference between the new and the old rules in 2024 and continues as a fixed amount in kroner for as long as you own the home.
- The rebate is personal and tied to the specific home.
- It lapses when you sell. The exception is a sale between spouses.
- You can see it on skat.dk under Skatteoplysninger → Ejendomsskatterabat.
Deferral loan: borrowing to cover increases
If your land tax or property value tax rises, you can defer (indefryse) the increase. This is a loan with interest that does not have to be repaid until you sell the home. However, you can always repay it earlier. You only get a loan if the increase is above the minimum threshold, which in 2026 is DKK 322.
If you do not want the loan, you must opt out of it in the preliminary income assessment no later than 31 December of the year the loan applies to. If you opt in or out before 1 September, your choice also applies to the following years.
Reductions that can lower your tax
- State pensioners: up to DKK 6,000 for year-round homes and DKK 2,000 for holiday homes. The reduction is cut by 5% of the household’s income above an annual threshold.
- Bought no later than 1 July 1998: property value tax is reduced by 0.1%. For year-round homes, it is also reduced by 0.21% of the calculation base, up to a maximum of DKK 1,200 per home. The reductions are calculated automatically.
- Unoccupied period: you do not pay property value tax for periods when you have not lived in the home, such as between taking over the home and moving in.
Frequently asked questions
Will property tax go up in 2027?
The rates and the progression threshold are the same as in 2026, and the land tax rates are locked up to and including 2028. Whether your tax rises therefore depends mainly on the valuation of your home. It is adjusted in line with price developments, so in areas where house prices have risen a lot, the tax may go up. A tax rebate is fixed in kroner and does not prevent an increase.
When does the preliminary income assessment for 2027 arrive?
The preliminary income assessment for the following year normally arrives in November. There you can see your property tax for 2027 and correct any errors.
How do I find my municipality’s land tax rate?
The rate is shown on your preliminary income assessment next to the property. Vurderingsportalen (the official property valuation portal) has an overview of the rates in all municipalities.
Can I appeal against my property tax?
You do not appeal against the tax itself, but against the valuation the tax is based on. You can only appeal against the price-adjusted 2026 and 2027 valuations if you have first received an ordinary valuation because the difference is more than 20%.
What is the difference between ejendomsskat and ejendomsværdiskat?
“Ejendomsskat” (property tax) is often used as a collective term for both property taxes. Grundskyld is the municipal property tax on the land, and ejendomsværdiskat is the state tax on the value of the whole home.
Save on your other housing costs
There is not much you can do about property tax, but you can do something about heating and electricity. See today’s electricity price hour by hour (in Danish), and work out what a heat pump could save you (in Danish).
Sources
- Vurderingsportalen: Understand your property tax (in Danish; rates, calculation, tax rebate, reductions and deferral)
- Skatteministeriet, 14 June 2026: Property valuations for 2026 and 2027 will be price-adjusted (in Danish)
This guide is for guidance only and is not tax advice. Your exact figures are shown on your preliminary income assessment at skat.dk.