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DenmarkSkat.dk

Summer-house letting deductions rise to 14,200 and 51,600 kr.

Holiday-home letting deductions rise for 2027 — 14,200 kr. private, 51,600 kr. via a reporting platform — with 60% taxation above the deduction and spillover where platform income is low.

By Taxxa AI OyPublished 12 November 2026

Tax

Owners who let a Danish holiday home will work with higher fixed deductions for income year 2027Skat. For private letting without a bureau or platform, the first 14.200 kr. is tax-freeSkat, up from 13.800 kr. for 2026. For letting through a digital platform that reports the income to Skattestyrelsen or a foreign tax authority, the first 51.600 kr. is tax-freeSkat, up from 50.200 kr. for 2026. The platform deduction is granted as the starting point automatically; owners who share the property split income and deduction by ownership share.

The mechanics around the deductions are unchanged. Tax is paid on 60 % of the income above the bundfradragSkat, and no expenses can be deducted alongside it — owners who prefer to deduct actual costs choose regnskabsmæssigt fradrag instead and report rental income less expenses. The deduction covers the whole year even when the property is bought or sold mid-year. SKAT's recomputed private-letting example applies the 2026 rate: rental income of 33.800 kr. less a 13.800 kr. deduction leaves 20.000 kr., of which 60 % — 12.000 kr. — is taxable and reportable in rubrik 37 of the årsopgørelse and felt 218 of the forskudsopgørelse.

Owners who combine both channels use the deduction against the platform income firstSkat. Where platform income for 2027 is below 14.200 kr. (13.800 kr. for 2026), the unused remainder can be set against private-letting incomeSkat, with 60 % of the private income above the remainder taxable. In the example the platform lets for 5.200 kr., leaving 8.600 kr. of the 13.800 kr. deduction unused; private income of 10.000 kr. is reduced to 1.400 kr., giving taxable income of 840 kr. at 60 %. Where the platform lets for more than the threshold — 15.000 kr. in the example against private income of 10.000 kr. — the private income is taxed in full at 60 %, or 6.000 kr.Skat, with no spillover left.

Several cases require self-reporting rather than relying on reported figures. Owners who held the house for only part of the year, owners of a flexbolig, and owners choosing the accounts-based deduction must compute and report the taxable amount themselves in rubrik 37 and felt 218Skat. Danish holiday homes must be reported with the property's BFE number; foreign properties have no BFE number, so the taxable income is calculated by hand and reported under foreign property in rubrik 425, though the deduction still applies where the platform reports to a foreign tax authority. Doubts over whether a platform is reporting-obligated go to the platform itself, and reported figures can be checked in the tax data in TastSelv.

Legal basis is the holiday-home letting deduction in ligningslovens § 15 O, whose bundfradrag is regulated under personskattelovens § 20, with the 2027 amounts as stated by Skattestyrelsen.

Apply the 14,200/51,600 kr. 2027 deductions to holiday-home letting income, use platform income first for the combined calculation, and report in rubrik 37/felt 218.

Sources