Airbnb Tax in Denmark 2026: Everything You Need to Know

Airbnb rental income in Denmark is classified as personal income and taxed at your marginal rate. This applies whether you rent out your primary residence, a second home, or a holiday home.

The critical detail that many hosts overlook: you do not pay tax on your full rental income. Denmark operates a deduction system specifically designed for short-term property rental, which shelters a significant portion of your earnings from tax.

The rules differ slightly depending on whether you rent out your primary residence (subject to the 70-day rule) or a holiday home (subject to Planloven). The tax treatment, however, is broadly the same — read the full breakdown at LegalDesk's guide to rental tax.

For 2026, the standard deduction (bundfradrag) is 43,800 kr. for income earned through platforms that report to SKAT (Airbnb, Booking.com, etc.). For income from non-reporting channels, the deduction is 30,500 kr.

Above the deduction, only 60% of the remaining income is added to your taxable base. This '60% inclusion rule' is the reason effective tax rates on Airbnb income are so low in Denmark.

The deduction is per property, per year. If you own multiple rental properties, each qualifies for its own deduction — a significant advantage for portfolio owners.

Since 2019, Airbnb has had a formal reporting agreement with SKAT. At the end of each calendar year, Airbnb transmits your total Danish rental earnings directly to the tax authorities.

This means your income is pre-filled on your tax return (årsopgørelse). You do not need to manually enter it — but you should verify the figure is correct, especially if you also earn from other platforms or private bookings.

The automatic reporting is what qualifies you for the higher 43,800 kr. deduction. If you earned income through channels that don't report (direct bookings, Facebook groups), that portion gets the lower 30,500 kr. deduction and must be declared manually. See SKAT's official guidance for complete details.

Let's walk through a concrete example. You earned 75,000 kr. on Airbnb in 2026 from renting your Copenhagen flat.

Step 1: Apply the standard deduction. 75,000 − 43,800 = 31,200 kr. remaining. Step 2: Apply the 60% inclusion rate. 31,200 × 0.60 = 18,720 kr. added to your taxable income. Step 3: Tax at your marginal rate (say, 42%). 18,720 × 0.42 = 7,862 kr. in tax.

Your effective tax rate: 7,862 / 75,000 = 10.5%. You keep nearly 90% of your gross Airbnb income. This is why the Danish system is considered one of the most host-friendly in Europe.

Want to see what your specific property could earn? Use our free income calculator for a personalised estimate, then apply these tax rules to see your take-home figure.

The standard deduction is a flat allowance — you cannot deduct specific costs on top of it. For most hosts earning under 120,000–150,000 kr., it is the better option.

If your actual costs (cleaning, maintenance, insurance, platform fees, furnishing depreciation, utilities allocation) exceed what the standard deduction gives you, consider switching to itemised expense deduction. This requires keeping detailed records and is more administratively demanding.

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A general rule of thumb: if your property generates over 150,000 kr. and you spend more than 50,000 kr. on operational costs, speak to an accountant about whether itemised deduction makes sense for your situation.

For platform-reported income: It appears automatically on your tax return in March. Review it, confirm the deduction is correctly applied, and submit by 1 May.

For non-reported income: You must declare it manually via TastSelv (SKAT's online portal) by 1 May. Navigate to 'Udlejning af bolig' and enter your gross rental income.

Late reporting or non-reporting carries penalties: typically a 10% surcharge on unpaid tax, plus interest. Repeated failures can escalate to criminal prosecution. Given that SKAT increasingly cross-references platform data with property registrations, underreporting is both risky and unnecessary given how favourable the deduction system is.