The public property assessment (ejendomsvurdering) is the basis for your property taxes. The Danish Property Assessment Agency (Vurderingsstyrelsen) assesses owner-occupied homes, and the taxes are calculated on the assessment minus 20%. If you buy a home, you do not take over the seller's tax discount, so your property tax can be higher than what the seller paid.
What is the property assessment used for?
The assessment is used to calculate the two property taxes: property value tax (ejendomsværdiskat) to the state, calculated on the whole property value, and land tax (grundskyld) to the municipality, calculated on the land value. Before both taxes are calculated, 20% is deducted from the assessment. This is called the precautionary principle.
In 2026 the property value tax is 0.51% of the tax base up to 9,007,000 kr. and 1.4% of the rest. Land tax follows the municipality's rate, which ranges from 3.1 per mille in Frederiksberg to 17.7 per mille in Varde. Read more about property value tax and land tax.
How often is my home assessed?
Owner-occupied homes are generally assessed every other year, and the assessment is the basis for the property tax for the following two years. The assessments for 2026 and 2027 are made as price adjustments of earlier assessments, so they can be included in the preliminary tax assessment in time.
You cannot appeal the price adjustment itself. If the adjusted assessment differs by more than 20% from the home's value in an open sale, you can instead ask for an ordinary assessment, which you can appeal.
What does the assessment mean when I buy a home?
If the seller owned the home before 1 January 2024, the seller may have a tax discount that ensures the property tax did not rise with the reform. The discount is personal and lapses when the home is sold. As the new owner, you therefore pay the full property tax from the start.
If the property tax rises, the increase can be deferred as a loan, which carries interest and must be repaid when the home is sold. The scheme is personal, and you can opt out of it on your preliminary tax assessment. If the seller has deferred tax, it must be paid off on the sale.
Also check what the purchase agreement says about later adjustments. If the property tax for the period the seller owned the home is corrected later, the agreement should say who pays or receives the money.
Can I appeal my assessment?
Yes, an ordinary assessment. You appeal on vurderingsportalen.dk, where you log in with MitID and can see your assessment and the deadline for appealing. State specifically what is wrong, for example the home's floor area or building material, and attach documentation.
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