Ejendomsvurdering 2024+: How Denmark's New Property Tax System Works

Ejendomsværdiskat — the housing-value tax

Tax base = ejendomsværdi (public valuation) minus 20%.

Rate: 0.51% (5.1‰).

Above the progression threshold: 1.4% on the excess.

Threshold: 9,200,000 kr in 2024 and 2025; 9,007,000 kr in 2026 (vurderingsportalen.dk).

Example from the source: at a valuation of 2,000,000 kr, the base is 1,600,000 kr, tax = 8,160 kr/year.

The permanent discount for pre-reform owners

If the home was bought before 1 January 2024, a permanent skatterabat applies: total housing tax from 2024 onward cannot exceed what it would have been under the old tax-freeze system.

Grundskyld — the municipal land tax

Formula: the municipal per-mille rate × (grundværdi, land value, minus 20%).

Statutory cap: 30‰ (Ejendomsskatteloven §28) — compare with the old rule (16–34‰), which is repealed and should not be cited as current.

For 2024–2028 each municipality is capped even tighter, at a specific figure from the law's annex (bilag 1). Real 2025/2026 rates range from 3.1‰ (Frederiksberg) and 5.1‰ (København) up to 17.4–17.7‰ (Lolland, Varde) — check the current rate for a specific municipality on vurderingsportalen.dk.

A separate rate applies to agricultural land (produktionsjord): 1.2–7.2‰.

2026 and 2027 valuations: final by price-indexation, not "provisional" anymore

A political agreement of 14 June 2026 between the government, Venstre, Liberal Alliance and the Conservatives, followed by a bill fast-tracked into law around 1 July 2026, changed how the 2026 and 2027 general property valuations are produced: instead of a fresh full assessment, the 2026 valuation price-indexes the property's 2022 valuation to 2026 price levels, and the 2027 valuation price-indexes the 2023 valuation to 2027 price levels, using Danmarks Statistik data. These figures are final, not provisional — the multi-year "provisional, recalculated later" cycle described in earlier guidance for 2024–2026 no longer applies to how 2026/2027 numbers are produced.

As a rule, the price-indexed valuation itself cannot be appealed (klage) — but an owner can request an ordinary, fully assessed valuation, which does carry normal appeal rights, if the price-indexed figure is estimated to deviate by more than 20% from the property's actual free-market value. The original 2022/2023 valuation each index is built from keeps its own ordinary right of appeal on its own terms.

Honest gap: I was able to verify the mechanism, base years, and the 20% threshold from the political agreement and independent legal/advisory summaries (RSM Denmark, Lovguiden — see sources), but not the exact number of the final enacted law text — if you need to cite the statute itself for a specific case, confirm the enacted LOV number and date on retsinformation.dk or vurderingsportalen.dk before relying on it.

What this means when buying

For a home valued for 2026 or 2027, ask whether the figure is the price-indexed one and, if so, whether it looks close to the property's real market value — a gap over roughly 20% is your cue to ask the seller or your own adviser about requesting an ordinary valuation with appeal rights, rather than assuming nothing can be done about it.

Danish tax residents' foreign property is taxed under separate rules (no public valuation — an estimated market value is used, updated every 2 years).

Questions fréquentes

Is my 2026 or 2027 ejendomsvurdering final or provisional?

As of a mid-2026 reform, 2026 and 2027 valuations are final — produced by price-indexing the property's 2022 or 2023 valuation to current price levels, not by a fresh full assessment. They are not "provisional" the way earlier valuation cycles were.

Can I appeal a price-indexed valuation?

Generally no, on the indexed figure itself — but you can request an ordinary, fully assessed valuation with normal appeal rights if the indexed value is estimated to deviate by more than 20% from the property's real market value.

Can grundskyld jump sharply after the reform?

Under the new rules the municipality is bound by both the overall 30‰ cap and an individual bilag-1 limit for 2024–2028 — a sharp jump beyond those limits isn't legally possible.

I bought my home in 2025 — does the skatterabat apply to me?

No, the permanent discount is tied to ownership before 1 January 2024.