Land tax is a municipal tax that is imposed on the value of land. The tax is calculated on the basis of the public land assessment and is paid by the owner of the property, regardless of whether the land is built on or not.
Frequently Asked Questions About Land Tax
What is land tax?
Land tax is a municipal tax that is imposed on the value of land. The tax is calculated on the basis of the public land assessment and is paid by the owner of the property, regardless of whether the land is built on or not.
How is land tax calculated?
Land tax is paid to the municipality and is calculated as a percentage of the public land value. The tax rate is set individually by each municipality and can therefore vary from one municipality to another.
When do you have to pay land tax?
Land tax is usually paid in two instalments per year, but payment dates can vary. If you own several properties, you must pay land tax for each plot of land.
Who determines the land value?
The land value is determined by the Danish Assessment Agency and is updated regularly. The assessment forms the basis for the calculation of the land tax.
Are there exemptions or reductions in land tax?
Exemptions or reductions in land tax are rare but can occur for special types of property or under special circumstances. SkatteInform can help you check whether you are entitled to a reduction or exemption.
How can SkatteInform help with land tax?
SkatteInform can help you check whether your land value is assessed correctly, understand your land tax bill, and advise on possible objections to the land assessment.
Disclaimer
As the above is for guidance purposes only, we accept no liability for decisions that may be made based on the above without prior individual advice. We accept no liability for errors and omissions.