The 70-Day Rule Explained: Everything Property Owners in Denmark Need to Know

The 70-day rule sets a ceiling on how many days per year you may rent out your primary residence to tourists and travellers via platforms such as Airbnb and Booking.com. The rule was introduced to ensure that permanent residences are primarily used for habitation — not turned into full-time hotels.

The ceiling applies per calendar year (1 January – 31 December) and resets automatically at the new year. It's the property's total rental that counts — not the individual listing or individual platform.

The rule is administered by Erhvervsstyrelsen (the Danish Business Authority), which receives reports automatically from approved platforms. You can read the official regulations on boligejer.dk. You don't need to report yourself, but you are responsible for staying within the limit.

The actual ceiling depends on whether you rent out via an approved platform, and whether your municipality has opted into the extended limit. Here are the three levels:

The 30-day limit without a platform is an important detail: If you rent out privately (e.g. via notices or word of mouth), the limit is only 30 days. To be allowed 70 or 100 days, the rental must occur via a platform that reports to Erhvervsstyrelsen.

The jump from 70 to 100 days requires two things: (1) You rent via an approved platform, and (2) your municipality has actively opted into the extended limit. In 2026, a number of municipalities have opted in, but far from all.

The 70-day rule only applies to primary residences. This means owner-occupied flats, houses and cooperative housing (andelsboliger), where you are registered with a permanent address. Holiday homes (sommerhuse) have an entirely different set of rules.

For holiday homes, the Planning Act (Planloven) applies instead, which typically allows rental for up to 41 weeks per year (though with restrictions in low season in some municipalities). Holiday homes also have a higher tax-free allowance (50,200 kr. in 2026).

Cooperative housing (andelsboliger) is technically covered by the 70-day rule, but in practice it is usually the association's by-laws that set the real limit. Many housing cooperatives prohibit short-term rental entirely, and you risk exclusion if you breach the by-laws — regardless of what the law says.

Owner associations (ejerforeninger) may also have restrictions in their house rules. Always check your by-laws before you start renting out. The legal ceiling (70 days) is a maximum — your association can set a lower limit.

Since 2021, Erhvervsstyrelsen has had the authority to issue fines to property owners who exceed the day limit. In 2026, the fine levels have been increased significantly to ensure better compliance.

The fine depends on the severity of the breach. A minor excess (e.g. 5–10 days over the limit) will typically result in a warning or lower fine, while repeated or gross violations can cost up to 100,000 kr.

Beyond the fine, your municipality may in serious cases prohibit further rental. It is therefore crucial to keep track of your days — and this is one of the most important benefits of using a professional co-host that automatically stops bookings when the limit is reached.

Besides the day limit, tax rules are the other major topic for property owners considering short-term rental. The good news: Denmark has a relatively generous tax-free allowance (bundfradrag) that makes the first many thousands of kroner completely tax-free.

If you rent via a platform that reports to SKAT (the Danish Tax Authority) — such as Airbnb, Booking.com and others — you receive an annual tax-free allowance of 35,100 kr. in 2026. You can read SKAT's full guidance on tax on rental income. You are only taxed on the amount above the allowance — and from the remaining amount, a further 40% is deducted.

Holiday homes have an even higher tax-free allowance of 50,200 kr. (2026 level) — but this only applies to leisure properties, not primary residences.

Important warning: If you rent without an approved platform (i.e. privately), the tax-free allowance drops drastically to just 12,200 kr. This is one of the reasons it almost always pays to rent via a platform.

It is the individual municipality that decides whether the 100-day limit should apply. Not all municipalities have opted into the extended limit, and this can change from year to year.

Copenhagen, Frederiksberg and several other larger municipalities have opted into the extended 100-day limit in 2026. However, it is your responsibility to verify what applies in your specific municipality — this information can typically be found on the municipality's website under 'short-term rental' or 'housing regulation'.

Note also that even if your municipality allows 100 days, your owner association or housing cooperative may still have a lower ceiling. The most restrictive rule always applies.

Accidentally exceeding the day limit is easier than you might think — especially if you rent on multiple platforms simultaneously. Here are the best ways to protect yourself:

The simplest solution is to use a co-host like Doorstep. See our pricing and what's included. We automatically track all your rental days across platforms and ensure you never exceed the limit. Our system automatically blocks bookings as you approach the ceiling.

If you want to track it yourself, we recommend setting up a simple spreadsheet or using the platform's own calendar tools. But remember: If you're on multiple platforms, you need to keep the numbers synchronised yourself.

The 70-day rule doesn't have to limit your earnings. With the right pricing strategy, even 70 days can generate a significant income — often 50,000–80,000 kr. annually for a typical flat in Copenhagen.

The key is dynamic pricing: Renting out the right days at the right price. Peak-season days (June–August, Christmas, major events) can be up to twice as valuable as low-season days. A professional co-host ensures that every single one of your permitted days is utilised optimally.

Want to know what your property could specifically earn? Use our free calculator and get a market-based estimate in 30 seconds.