Property letting
Letting your home: tax points to know in 2026
The rental period and platform reporting affect the deduction available.
Updated
Identify the type of letting
A room, holiday home and investment property follow different rules. These figures concern short-term letting of a room or a home you live in: under four months to the same tenant.
The 2026 allowances
The allowance is DKK 35,100 when a digital platform reports income to the Danish Tax Agency or a foreign tax authority, and DKK 13,800 without such reporting.
How the calculation works
Deduct the allowance from rental income, then reduce the balance by 40%. With DKK 50,000 income and the full DKK 35,100 allowance, taxable income is DKK 8,940. Usually one allowance applies per home and may need to be shared. Actual expenses cannot also be deducted under this method.
Check the records
Keep rental periods, gross income and platform reports. Long-term or mixed letting and property you do not live in need a separate review before choosing a method.
What does this mean for you?
This page is general. Your own situation may be different, so talk to us before you act on it.
The image is an AI-generated illustration.