Rental tax allowance 2027: how much you can earn tax-free from renting out

In 2027, you can earn DKK 36,200 tax-free from renting out your own home when the letting goes through a platform and the Danish Tax Agency (Skattestyrelsen) receives the information about your rental income. For a summer house let through an agency or a platform that reports, the limit is DKK 51,600. If you handle the letting yourself, the basic allowance (bundfradrag) is DKK 14,200, both for your permanent home and for your summer house. Of what you earn above the allowance, 40% is also tax-free, so only 60% is taxed as capital income (kapitalindkomst). The amounts were published by the Ministry of Taxation (in Danish) on 27 August 2026.

The basic allowances for 2027

All four basic allowances for renting out a home rise in 2027, by between DKK 400 and DKK 1,400. The amounts are set in the Tax Assessment Act (ligningsloven) at 2010 level and are adjusted every year under § 20 of the Personal Tax Act (personskatteloven). For 2027, the adjustment is 2.9% (Ministry of Taxation, in Danish). The amounts apply to the 2027 income year, that is, rental income from 1 January to 31 December 2027.

How you let	2026	2027
Permanent home, a platform or an agency reports the rental income (§ 15 Q)	DKK 35,100	DKK 36,200
Permanent home, you declare the rental income yourself (§ 15 Q)	DKK 13,800	DKK 14,200
Summer house, an agency or a platform reports the rental income (§ 15 O)	DKK 50,200	DKK 51,600
Summer house, you declare the rental income yourself (§ 15 O)	DKK 13,800	DKK 14,200

The Ministry of Taxation calls the two kinds of allowance "from a third party" (fra tredjepart) and "by self-declaration" (ved selvangivelse). From a third party means that an agency, a platform or another intermediary that is independent of you reports the rental income (the Legal Guide, in Danish). By self-declaration means that you enter the income on your annual tax return yourself. The allowance applies per home and cannot exceed the rental income (§§ 15 O and 15 Q of the Tax Assessment Act, in Danish).

Who gets which allowance?

It depends on two things: what kind of home you let, and whether the Danish Tax Agency receives the information about the rental income from a third party.

Your permanent home via a platform: DKK 36,200

The high allowance in § 15 Q of the Tax Assessment Act applies when you let rooms in your permanent home or the whole home for part of the year. It applies to owner-occupied homes, co-op homes and rented homes (skat.dk, in Danish). From 2026, the condition is that the Danish Tax Agency has actually received the information about your rental income, either from the platform or from a foreign tax authority. For 2023 to 2025, it was enough that the platform was obliged to report (the Legal Guide, in Danish).

The reporting rests on the EU directive DAC7, which has required digital platforms to report information about their users since 1 January 2023. You can see the reported amount under your tax information in TastSelv (skat.dk, in Danish).

There is one allowance per home. If you own the home together, it is split by ownership share, and if you share a rented home, it is split by your share of the rent. If you each have your own lease, you each get a full allowance. If you let both through a platform and outside it, the allowance is used first on the income from the platform (skat.dk, in Danish).

If you let the whole home to holiday guests, the Summer Houses Act (sommerhusloven) also limits the number of days: 70 days a year when all the letting goes through platforms that report to the Danish Tax Agency, and 30 days when you handle it yourself (the Legal Guide, in Danish). That is a separate rule from the allowance, and it is covered in our article on the Airbnb rules in Copenhagen.

Without reporting: DKK 14,200

If you let without a platform, or through a platform that does not report your income, the allowance is DKK 14,200 in 2027. That also applies if the platform is obliged to report but the Danish Tax Agency has not received the information, because the transitional rule only covered 2023 to 2025 (§ 15 Q(1) of the Tax Assessment Act, in Danish). So check TastSelv before you count on the high amount.

Your summer house via an agency: DKK 51,600

For a holiday home that you do not use as a permanent home and let for part of the year, § 15 O of the Tax Assessment Act applies. The allowance is DKK 51,600 in 2027 when an agency or a platform reports the rental income, and DKK 14,200 when you handle the letting yourself (Ministry of Taxation, in Danish). If the summer house is let through an agency, the gross rent to be reported does not include the agency's own income. If you choose the allowance, you pay property value tax (ejendomsværdiskat) for the whole year, including the weeks the house was let (the Legal Guide, in Danish). The methods and a worked example for summer houses are in our article on tax on summer house rental.

Worked example: DKK 60,000 from Airbnb in 2027

If you earn DKK 60,000 from letting your home through a platform that reports, DKK 14,280 is taxable in 2027. The example rests on one assumption: that in 2027 you let your own apartment for short periods through a platform such as Airbnb, earn DKK 60,000 in total, and the Danish Tax Agency receives the information about the income. It is a figure for the calculation, not an estimate for your home. For comparison, the table shows the same income without reporting.

Example for 2027	Via a platform that reports	Without reporting
Total rental income (assumption)	DKK 60,000	DKK 60,000
Basic allowance	DKK 36,200	DKK 14,200
Amount above the allowance	DKK 23,800	DKK 45,800
40% deduction	DKK 9,520	DKK 18,320
Taxable capital income	DKK 14,280	DKK 27,480

With the 2026 amount of DKK 35,100, the taxable amount in the same example would have been DKK 14,940, that is DKK 660 more. You enter the taxable amount yourself in box 37 of your annual tax return (skat.dk, in Danish). How much tax you pay on it depends on the rest of your finances.

The rental income is not just the rent itself. It includes everything else the tenant pays, such as heating, electricity and water (the Legal Guide, in Danish). How the platform's fees and the guest's service fee should be treated is covered in our article on Airbnb tax in Denmark.

A room or a longer letting: 1 1/3% of the property value

If you let a room or the whole home to the same tenant for at least 4 months in a row, you can choose the allowance in § 15 P of the Tax Assessment Act instead of § 15 Q. The choice only exists for lettings of at least 4 months. For shorter lettings, § 15 Q applies (the Legal Guide, in Danish).

• If you own the home, the allowance is 1 1/3% of the property value, but always at least DKK 24,000. What is left is capital income and goes in box 37.
• If you are a tenant or a co-op owner, the allowance is 2/3 of your own annual rent or co-op charge. What is left goes in box 20 (skat.dk, in Danish).

There is no extra 40% deduction here. The allowance covers all costs of the letting (§ 15 P of the Tax Assessment Act, in Danish). The minimum of DKK 24,000 is a fixed amount in § 15 P and is not on the Ministry of Taxation's list of amounts adjusted for 2027. In the Danish Tax Agency's own example, a property value of DKK 2,000,000 gives an allowance of DKK 26,667 (skat.dk, in Danish).

If you let the same home both short and long in the same year and use both rules, the allowances are split in proportion over the year (§ 15 Q(4) of the Tax Assessment Act, in Danish). The rent, the lease and notice are covered in our guide to renting out a room in your home.

If you do not live in the home, the allowance does not apply

The allowances in § 15 P and § 15 Q are for a home you live in yourself or have at your disposal. If you do not have the home at your disposal, and so pay no property value tax, the result is calculated under the State Tax Act (statsskatteloven). Keeping your furniture in the home is not in itself enough for you to have it at your disposal (the Legal Guide, in Danish).

If you let the whole home, the total letting must be under 12 months, and the rules do not apply to a business letting. That is assessed case by case (the Legal Guide, in Danish). If you let an owner-occupied home you do not live in for at least 12 months, it is a business letting. The profit is personal income (personlig indkomst), you keep accounts and fill in a tax information form, and you pay no property value tax for the rental period (skat.dk, in Danish).

If you use your permanent home as a holiday home yourself, the allowance in § 15 Q does not apply either (§ 15 Q(1) of the Tax Assessment Act, in Danish). Which costs you can deduct in a business letting is covered in our article on tax deductions when renting out.

When do accounts pay off?

You can always choose to keep accounts (regnskabsmæssig opgørelse) instead of using the allowance, but once you have chosen accounts, you cannot switch back later (the Legal Guide, in Danish). If you have previously used accounts under § 15 P for the letting, you cannot choose the allowance in § 15 Q either (§ 15 Q(3) of the Tax Assessment Act, in Danish).

In the accounts, you include all the rental income and deduct the proportional costs, such as electricity, water and heating, maintenance and depreciation of furniture and fittings, and costs directly linked to the letting, such as advertising and cleaning. You cannot deduct the cost of maintaining the property itself or running costs such as insurance and waste collection (the Legal Guide, in Danish). If you let at least 10% of the home, you can deduct a proportional share of the land tax (grundskyld) (skat.dk, in Danish).

With accounts, the property value tax is reduced for the period or the part of the home that was let. With the allowance, you pay property value tax for the whole year (the Legal Guide, in Danish). In the worked example above, the allowance and the 40% together remove DKK 45,720 of the DKK 60,000. Accounts only give a lower taxable income if your documented costs are higher than that. Include the property value tax you save when you compare, and keep your receipts, because you must be able to document the costs.

If you let through us

We run short-term rentals on Airbnb, Booking.com and Vrbo: the listing, pricing, guest service and coordinating the cleaning. You pay 17% incl. VAT of the rental income. The platform's fee, such as Airbnb's, and any payment fees are deducted from the payout and are not part of the 17%. Cleaning, linen and consumables are charged separately.

If you use the allowance, you cannot deduct our fee on top. The allowance and the 40% cover all costs of the letting (the Legal Guide, in Danish).

See what your home could earn, read about Airbnb management, or see all our pricing.

The article is based on rules and amounts published up to and including 28 October 2026. It is general information, not tax advice.

Sources

• Amount limits in tax law adjusted under § 20 of the Personal Tax Act, 2026 and 2027, 27.08.2026 (Ministry of Taxation, in Danish)
• The Tax Assessment Act (ligningsloven), Consolidated Act no. 1500 of 24.11.2025 (Retsinformation, in Danish)
• Renting out a room or a home you live in yourself (skat.dk, in Danish)
• Renting out your summer house or holiday home (skat.dk, in Danish)
• Renting out a home you do not live in yourself (skat.dk, in Danish)
• The Legal Guide C.H.3.4.1.1.2, § 15 Q (Danish Tax Agency, in Danish)
• The Legal Guide C.H.3.4.1.1.1, § 15 P (Danish Tax Agency, in Danish)
• The Legal Guide C.H.3.4.2.1, renting out a holiday home (Danish Tax Agency, in Danish)