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Room-letting deductions rise to 36,200 and 14,200 kr.
Room-letting deductions rise for 2027 — 36,200 kr. via a reporting platform, 14,200 kr. without — with the 40% reduction, platform-first ordering and spillover intact across six recomputed examples.
By Taxxa AI OyPublished 12 November 2026
Individuals letting a room or their own home short-term will work with higher fixed deductions for income year 2027.Skat For letting of under four months through a digital platform that reports the income to Skattestyrelsen or a foreign tax authority, the bundfradrag is 36.200 kr.
Skat, up from 35.100 kr. for 2026
Skat. Without such a platform, it is 14.200 kr.
Skat, up from 13.800 kr.
Skat Short-term means each letting to the same tenant lasts under four months
Skat; five lets in a year totalling four months still count as five short-term lets.
The mechanics are unchanged. After the deduction, a further 40 % of the remainder is deductible, so only 60 % of the excess is taxableRetsinformation, reported in rubrik 37 of the årsopgørelse and felt 218 of the forskudsopgørelsen. No other expenses can be deducted alongside the bundfradrag, and there is no reduction of ejendomsværdiskat. One deduction normally applies per home: co-owners split it by ownership share, co-tenants by rent share, while a tenant with their own contract holds a full deduction. Combined platform and private income uses the deduction against the platform income first
Skat, with spillover to private income where 2027 platform income is below 14.200 kr.
Skat For 2023-2025 only, using a reporting-obligated platform was enough for the high deduction whether or not it actually reported.
SKAT's recomputed examples show the arithmetic. Co-owner Mark lets through a platform for 45.000 kr. with half the home: half of the 2026-based 35.100 kr. gives a 17.550 kr. deduction, 27.450 kr. remains, 10.980 kr. is deducted at 40 %, and 16.470 kr. is taxable. Tenant Aylin, paying a quarter of the rent, deducts a quarter (8.775 kr.) from 27.000 kr. to reach 10.935 kr. taxable. Erik's platform let of 39.000 kr. uses the 2027 rate of 36.200 kr., leaving 2.800 kr. and 1.680 kr. taxable. Lise's private let of 33.600 kr. uses the 2026 rate of 13.800 kr. for 11.880 kr. taxable. Naja's combined lets show both branches: platform income of 8.000 kr. leaves 5.800 kr. of the 13.800 kr. deduction for 12.000 kr. of private income, giving 3.480 kr. taxable; platform income of 14.000 kr. exceeds the 13.800 kr. deduction, leaving 200 kr. of platform income taxable and no spillover for the 12.000 kr. of private income, giving 7.320 kr. taxable.
The accounts-based alternative stays open: documented expenses for the let part or period can be deducted insteadSkat, but the choice cannot later be switched back to the bundfradrag
Skat. Which boxes apply depends on status and duration — tenants and co-op owners report kapitalindkomst for lets under four months, choose freely between four and twelve months, and report personlig indkomst from twelve months (rubrik 20/felt 250). Letting the whole year can be assessed as business letting under different rules. Long-term letting of four months or more is untouched: owners still deduct 1 1/3 % of the property value, minimum 24.000 kr.
Legal basis is ligningslovens § 15 Q, stk. 1, on short-term letting of rooms and homes, with the bundfradrag regulated under personskattelovens § 20, alongside § 15 P for long-term letting.
Apply the 36,200/14,200 kr. 2027 deductions to short-term room letting, use platform income first with spillover below 14,200 kr., and report in rubrik 37/felt 218.
Sources
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- Forslag til Lov om ændring af ligningsloven, ejendomsværdiskatteloven, lov om et indkomstregister, personskatteloven og skatteindberetningsloven (Bedre vilkår for vækst og korrekt skattebetaling i dele- og platformsøkonomien)
- Forslag til Lov om ændring af opkrævningsloven, skattekontrolloven og ligningsloven (Regulering af afgift for foreløbig fastsættelse, regulering af satserne for skattetillæg, modernisering af sanktionspraksis ved passiv skatteunddragelse og midlertidig lempelse af betingelserne for bundfradrag ved deleøkonomi for indkomstårene 2023-2025)
- Forslag til Lov om ændring af skattekontrolloven og ligningsloven (Kompetence til godkendelse af oplysningsskemaet m.v., regnskabsføring i fremmed valuta for visse udenlandske kulbrinteskattepligtige, lempelse af kravet om udarbejdelse af transfer pricing-dokumentation i visse rent danske situationer, justering af straffebestemmelsen om indgivelse af land for land-rapport, beskatning af lejeindtægter ved udlejning af helårsbolig og godkendelse af små patientforeninger for sjældne sygdomme som almenvelgørende foreninger m.v.)