Property Value Tax and Land Tax
Written in plain language for general understanding. This is educational content, not legal advice. Based on Danish Acts of Parliament (love), executive orders (bekendtgørelser), and official government guidance.
Danish National Law
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 should you do?
- 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.
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