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Property Value Tax Act

Learn about what the property value and tax law works

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Overview of Danish property value tax and pensioner allowances for 2024-2026, including thresholds, rates, reductions for older properties and income limits.
Oversigt
Example H2
The Tax Act 2024–2026
The Tax Act 2024 2025 2026
Property value tax
Progression threshold9,200,0009,200,0009,007,000
Property value tax below the progression threshold5.1‰5.1‰5.1‰
Property value tax above the progression threshold1.40%1.40%1.40%
Properties acquired before 2 July 1998
Reduction1‰1‰1‰
Reduction (max. DKK 1,200)2.1‰2.1‰2.1‰
Pensioner reduction upon turning 65
Reduction for holiday homes2,0002,0002,000
Reduction for year-round homes6,0006,0006,000
Income limits for reduction of the pensioner reduction
Single pensioners220,200228,800239,800
Pensioner couples338,800351,900368,800
**) Special calculation rules apply for pensioners

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