The Rules for Airbnb Rental in Denmark 2026

Here are the key limits on how much you can rent out and how much you can earn tax-free in 2026 — depending on your property type and whether you use a platform.

The numbers are clear: If you use a platform like Airbnb, you get both more permitted rental days and a much higher tax-free allowance. Source: skat.dk and the Danish Agency for Planning and Rural Areas.

The rules draw a sharp distinction between renting out your entire property versus just a room, and between primary residences and holiday homes.

If you rent out your entire primary residence through a platform like Airbnb or Booking.com, the so-called 70-day rule applies. Under the Danish Housing Regulation Act, you may rent your property for a maximum of 70 days per calendar year. However, the law allows municipalities to raise this limit. Several municipalities, including the Municipality of Copenhagen, have raised it to 100 days. You can check the updated list at the Danish Agency for Planning and Rural Areas. Read our in-depth guide to the 70-day rule for more details.

If you choose to rent out your flat without using established platforms — for example via Facebook or your own network — the rules tighten significantly. For private rental of a primary residence, the limit is only 30 days per year. Legislators want to encourage the use of platforms that automatically report to SKAT.

For holiday homes and renting out a single room in your own home, the limit is far more generous: up to 41 weeks per year (287 days). The key requirement is that the rental must not take on a commercial character — as a holiday home owner, you must use the property yourself for at least a few weeks per year. Read our complete guide to holiday home rental for practical tips.

Not everyone can simply create a profile and start renting out. Your rights depend on how you own or rent your property.

If you own your flat or house outright, you are in the strongest position. You generally have the right to short-term rent your property. Your owner association may have bylaws that regulate rental, but they cannot simply prohibit it. Read our guide to owner associations and Airbnb permission for the full breakdown.

As a tenant, you do not have the right to sublet your home to tourists unless you have explicit written permission from your landlord. If you rent without permission, your landlord can terminate your lease with immediate effect. If you live in public housing, short-term rental is generally always prohibited.

If you live in a housing co-operative (andelsbolig), your options depend on the association's bylaws. The Danish Federation of Housing Co-operatives (ABF) recommends in their standard bylaws that short-term rental be limited to a maximum of 3 weeks per year. If you want to rent for longer, you need to propose a change to the bylaws at the general meeting.

The economics of short-term rental are attractive, especially via an approved platform. In 2026, the tax-free allowance for a primary residence via platform is DKK 35,100, and for a holiday home DKK 50,200. If you rent privately, the allowance drops to just DKK 13,800. Read our detailed guide to Airbnb tax in Denmark 2026 for a full walkthrough.

On top of the allowance, you also receive a 40% deduction. You only pay tax on 60% of the amount exceeding the allowance. The income is taxed as capital income — typically between 25% and 42%.

Compare for yourself: With a platform you pay under DKK 3,000 in tax on DKK 50,000 in income. Without a platform you pay over DKK 7,000 on the same amount — because your allowance is only DKK 13,800.

What about VAT? Ordinary rental of real property is VAT-exempt. However, if your income from room rental exceeds DKK 50,000 over a 12-month period, the activity becomes VAT-liable.

Airbnb reports your income automatically to SKAT thanks to the EU directive DAC7. You must still check that the figures on your annual tax return are correct.

If you exceed the municipal limit on rental days, you risk an enforcement order from the municipality. In the worst case, it can result in fines, as it is considered unlawful use of the property under the Planning Act.

If you forget to report your income from private rental, it is considered tax evasion. SKAT will typically collect the missing tax plus interest and a substantial penalty surcharge.

For tenants and co-op members, the greatest risk is losing your home. If you rent without permission, it constitutes breach of your tenancy agreement or co-op bylaws, which can lead to termination of the lease or expulsion from the co-operative.

Do rules, taxes and day limits sound like a lot of work? That is exactly why many property owners choose to let Doorstep handle their rental.

We are a professional property manager that helps you rent out your flat safely and legally. We automatically monitor your rental days so you never exceed the 70-day rule or 100-day rule in your municipality. Because we market your property on platforms like Airbnb and Booking.com, we also ensure you get the higher tax-free allowance of DKK 35,100 and that reporting to SKAT is done correctly.

See our fixed prices here. Want to know how much you can earn on your property after tax and our commission?

Here is what you need to remember as an Airbnb host in Denmark in 2026.