Property tax 2027: what the increase means for you as a landlord

Property tax rises for most homeowners in 2027, and as a landlord you will notice it mainly in the land tax. If you let the whole home on a business basis, meaning for at least 12 months, you do not pay property value tax (ejendomsværdiskat) for the letting period, but you always pay land tax (grundskyld), and it is an expense in your rental accounts. Under § 46 of the Danish Rent Act (lejeloven) you can, as a starting point, demand that an increase in property tax is covered through the rent, but only with the notice and information the law requires. You can see your 2027 figures when the advance tax assessment (forskudsopgørelsen) opens on 24 November 2026 (Vurderingsportalen, in Danish).

What rises in 2027?

Both property value tax and land tax rise for most owners, because they are calculated from a valuation that now follows house prices. Vurderingsportalen, the official valuation portal, writes that house prices have risen in recent years and that most homeowners will therefore pay more property tax in 2027. That includes the provisional taxes too (Vurderingsportalen, in Danish).

Most homeowners are charged on a final valuation in 2027, and their tax should as a rule not be recalculated. The rest first pay a provisional tax, which is recalculated later. Your advance assessment shows which group you are in. The 2027 tax may still be recalculated when the final 2026 valuation arrives (Vurderingsportalen, in Danish). According to PwC, the 2026 valuation is not a new inspection of your home but the 2022 valuation uprated with a price index, and it is used for both 2027 and 2028 (PwC, 5 November 2026, in Danish).

Nobody can say in advance how much your own tax rises, because it depends on your home, its valuation and any rebates. If you owned the home before 1 January 2024, you may have a tax rebate, shown in the PDF at the top of your advance assessment (Vurderingsportalen, in Danish). There is no municipal rate for property value tax. It is the same across the country, so it is land tax that varies from one municipality to the next.

Property value tax: do you pay it as a landlord?

Not for the periods when you let the whole home on a business basis. You only pay property value tax if you have lived in the home or had it at your disposal for part of the year. If you let an owner-occupied home you do not live in for at least 12 months, it counts as business letting, and when you report how many days the home was let, the Danish Tax Agency does not charge property value tax for the letting period (skat.dk, in Danish). Check the rule on skat.dk for your situation, and remember to report the letting. Vurderingsportalen reminds owners that they must report it themselves when they let out (Vurderingsportalen, in Danish).

If you let for only part of the year, or let a single room, it is different. If you choose the basic allowance, you pay property value tax for the whole year, and that is part of the calculation in our article on the 2027 rental tax allowance.

To show how the tax is calculated: the property value is reduced by 20 percent, and the rest is multiplied by 5.1 per mille. Above a progression limit of DKK 9,007,000 in the tax base, which applies in both 2026 and 2027, the rate is 1.4 percent on the part above the limit (Vurderingsportalen, in Danish). With a property value of DKK 3,000,000, the tax is DKK 2,400,000 times 0.51 percent, which is DKK 12,240. If the value rises to DKK 3,600,000, it is DKK 14,688. The example is our own and does not take rebates into account.

Land tax: you still pay it

Land tax is a municipal tax on the land value, and you pay it as owner whether or not the home is let. It is collected automatically as part of your personal tax. For an owner-occupied apartment, the land value is set from the apartment's location and floor area (Vurderingsportalen, in Danish).

In the Municipality of Copenhagen, land tax is 5.1 per mille of the taxable land value for 2024 to 2028 (City of Copenhagen, in Danish). The rate is the same, so a higher valuation of the land gives a higher land tax. With a land value of DKK 1,000,000, land tax is DKK 800,000 times 0.51 percent, which is DKK 4,080. That is our own example.

For business letting you can deduct property taxes in the accounts, together with maintenance, insurance and water, sewer and waste charges, among other things (skat.dk, in Danish). A rise in land tax therefore lowers your taxable profit, but it does not cover the whole increase. The profit is personal income. What else goes into the accounts, and what to think about before a purchase, is in our article on buying an apartment to rent out.

Can you pass the increase on in the rent?

As a starting point, yes, for increases in property taxes. Under § 46 of the Rent Act, a landlord can demand that an increase in the property taxes that fall on the property is offset through a rent increase for the residential units the tax relates to. The City of Copenhagen itself uses the word property tax (ejendomsskat) for land tax and the coverage charge (Economic Committee, 27 October 2026, in Danish). The rules are in the Rent Act.

The demand has to meet some conditions:

• It must be in writing and include a calculation of how the rent changes, and information about the tenant's right to object. If either is missing, the demand is invalid (§ 46(4)).
• It can take effect with 3 months' notice. You can demand the increase from the time the cost was imposed, if you make the demand within 5 months (§ 46(3)).
• The tenant can object in writing within 6 weeks of the demand arriving (§ 46(5)).

Sections 42 to 48 cannot be waived by agreement to the tenant's disadvantage (§ 53(1)). If the tax falls later, you must reduce the rent accordingly and notify the tenant in writing within 6 weeks of receiving notice of the reduction (§ 48).

There are two reservations. First, the chapter on free rent applies to certain homes, and § 54(3) mentions only adjustment by the net price index. The text of the law does not say directly whether § 46 can also be used where the rent is free. The guidance to the standard lease form A says taxes and charges can be adjusted, and our article on rent adjustment says the same, but read your own lease, and ask the rent tribunal or an adviser if you are in doubt. Second, you can agree an annual adjustment by the net price index (§ 53(2)). The law treats it as a separate route to adjusting the rent, and the text does not say that one covers the other. So do not assume that an index adjustment on its own means you have given notice of the tax increase.

When will you see the figures?

The 2027 advance assessment opens on 24 November 2026. There, under "Eksisterende ejendomme og grunde" (existing properties and plots), you pick the property and see your property value tax and land tax for 2027. Any rebates are in the PDF at the top (Vurderingsportalen, in Danish).

Use that day for three things: check that the letting is reported, so you are not charged property value tax for a period when the home was let. Check whether your tax is final or provisional. And read the land tax, so you can work out whether a rent increase under § 46 is relevant. If you have bought or sold a home, you must correct the advance assessment yourself (skat.dk, in Danish).

The Copenhagen property contribution (ejendomsbidrag) is not the same as land tax. It covers waste, rat control and chimney sweeping and is collected by the city. On 5 November 2026, the City Council approved collecting it in one instalment due 1 February from 2027, instead of two. A typical owner pays about DKK 3,650 for waste and rat control in 2026, so the change is about when you pay, not how much (City Council, 5 November 2026, in Danish). You are liable for the whole year's contribution if you are the owner on 1 January.

Freeze loan: the option exists

If your property tax rises, you can get a freeze loan (indefrysningslån) that covers the increase, so you can put off paying part of the tax until you sell the home. It is a loan with interest, and you can repay it in full or in part earlier. If you are already in the scheme, you get the loan automatically, and you can opt out on the advance assessment until 31 December 2027. The loan can be larger than the increase itself, and then you pay correspondingly less tax in 2027 (Vurderingsportalen, in Danish).

We do not advise on loans or on the freeze scheme. If you want to know whether it suits your finances, talk to your bank or tax adviser. What else a landlord should consider is in our article on renting out or selling your apartment.

If you let through us

We manage long-term lettings of apartments and houses in Copenhagen: letting, the lease and the ongoing contact with the tenant. If you want your lease reviewed before you consider a rent increase because of tax, you can contact us. We do not advise on the tax itself. Read more about long-term rental.

The article is based on rules and information published up to 13 November 2026. It is general information and not tax or legal advice.

Sources

• Property tax in 2027 (Vurderingsportalen, in Danish)
• Property value tax (Vurderingsportalen, in Danish)
• Land tax (Vurderingsportalen, in Danish)
• New valuation, what happens to the tax (Vurderingsportalen, in Danish)
• Renting out a home you do not live in yourself (skat.dk, in Danish)
• Property tax on the advance assessment (skat.dk, in Danish)
• Rent Act, Act no. 341 of 2022 (Retsinformation, in Danish)
• Property contributions and property taxes (City of Copenhagen, in Danish)
• From half-yearly to annual collection of property contribution, City Council 5 November 2026 (City of Copenhagen, in Danish)
• Homeowners will soon feel rising property taxes, 5 November 2026 (PwC, in Danish)