Property Value Tax and Land Tax in Denmark
Reviewed by the Commoner Law Editorial Team. Sourced from Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
Danish homeowners pay two types of property tax:
- Ejendomsværdiskat (property value tax): A national tax based on the assessed value of your home — typically 0.51 % on assessed value up to approximately DKK 9.2 million and 1.4 % above that (rates from the 2024 reform). Paid by owner-occupiers only.
- Grundskyld (land tax): A municipal tax on the assessed land value — rates vary by municipality (typically 1.6–3.4 % of land value).
- Property assessments: The new assessment system (Vurderingsstyrelsen) is rolling out updated valuations. If your assessment is too high, you can object.
- Pensioner deferral: Pensioners and low-income homeowners can apply to defer property tax until the property is sold.
When does it apply?
- You own residential property in Denmark.
- You receive a new property assessment (ejendomsvurdering) from Vurderingsstyrelsen.
What to Do If Your Danish Property Tax Assessment Is Too High
- Review your property assessment when it arrives — check that the valuation is reasonable for your area.
- If the assessment is too high, file an objection with Vurderingsstyrelsen within the deadline stated in the letter.
- If you are a pensioner, apply for tax deferral (indefrysning) through your municipality.
- Budget for both ejendomsværdiskat and grundskyld — they are separate obligations.
What should you NOT do?
- Don't ignore a new property assessment — it directly affects your annual tax bill.
- Don't confuse the two taxes — property value tax is national (owner-occupiers), while grundskyld is municipal (all property owners).
- Don't miss the objection deadline — it is typically stated in the assessment letter and cannot be extended.
Common Questions
What property taxes do homeowners pay in Denmark?
Two: ejendomsværdiskat (property value tax) — a national tax of about 0.51 percent on assessed value up to roughly DKK 9.2 million and 1.4 percent above that, paid by owner-occupiers only. And grundskyld (land tax) — a municipal tax on land value, typically 1.6 to 3.4 percent, paid by all property owners.
How do I challenge a Danish property assessment?
Review your property assessment (ejendomsvurdering) from Vurderingsstyrelsen when it arrives. If the valuation seems too high for your area, file an objection within the deadline stated in the letter — the deadline cannot be extended. A new assessment system is rolling out updated valuations that directly affect your annual tax bill.
Can Danish pensioners defer property tax?
Yes. Pensioners and low-income homeowners can apply to defer property tax (indefrysning) until the property is sold. Apply through your municipality. Remember: property value tax is national and applies only to owner-occupiers, while grundskyld is municipal and applies to all property owners — they are separate obligations.
When does it apply — property value tax and land tax?
You own residential property in Denmark.You receive a new property assessment (ejendomsvurdering) from Vurderingsstyrelsen.
What should I do if I think Vurderingsstyrelsen has overvalued my property and my tax bill is too high in Denmark?
Review your property assessment when it arrives — check that the valuation is reasonable for your area.If the assessment is too high, file an objection with Vurderingsstyrelsen within the deadline stated in the letter.If you are a pensioner, apply for tax deferral (indefrysning) through your municipality.Budget for both ejendomsværdiskat and grundskyld — they are separate obligations.
What should you NOT do — property value tax and land tax?
Don't ignore a new property assessment — it directly affects your annual tax bill.Don't confuse the two taxes — property value tax is national (owner-occupiers), while grundskyld is municipal (all property owners).Don't miss the objection deadline — it is typically stated in the assessment letter and cannot be extended.