Guide

Tax on Airbnb rental, explained step by step.

Rental income from a room or home you live in is taxable in Denmark. You can generally choose a standard deduction or itemised deductions. For short-term rental in 2026, the standard deductions are DKK 35,100 through a reporting digital platform and DKK 13,800 without such reporting. After the standard deduction, the remaining amount is reduced by 40% to determine taxable income.

By Nordic HostsReviewed by Nordic HostsUpdated

This guide provides general information, not legal or tax advice. Rules and rates can change, and the outcome may differ based on your property, ownership type, agreement and association. Always check current official sources and seek individual advice where needed.

Short-term means less than four months for tax

The Danish Tax Agency distinguishes short-term rental of less than four months from long-term rental of four months or more, assessed for each continuous letting to the same tenant.

Official source: Danish Tax Agency: Renting out a room or a home you live in (Official English-language overview of Danish taxation and 2026 standard deductions for renting a room or home.)Skattestyrelsen: Skat, hvis du udlejer et værelse/en bolig, du selv bor i (2026-satser, definition af kort- og langtidsudlejning, bundfradrag, 40 procent reduktion og regnskabsmæssigt fradrag.)

Standard deductions in 2026

For short-term rental through a digital platform that reports to the Danish Tax Agency or a foreign tax authority, the 2026 standard deduction is DKK 35,100. Without a reporting platform, it is DKK 13,800.

Official source: Danish Tax Agency: Renting out a room or a home you live in (Official English-language overview of Danish taxation and 2026 standard deductions for renting a room or home.)Skattestyrelsen: Skat, hvis du udlejer et værelse/en bolig, du selv bor i (2026-satser, definition af kort- og langtidsudlejning, bundfradrag, 40 procent reduktion og regnskabsmæssigt fradrag.)

How the 40% reduction works

Using the standard method, total rental income includes charges for utilities and internet. The standard deduction is removed first, then 40% of the remaining amount is deducted. The balance is taxable income.

Official source: Skattestyrelsen: Skat, hvis du udlejer et værelse/en bolig, du selv bor i (2026-satser, definition af kort- og langtidsudlejning, bundfradrag, 40 procent reduktion og regnskabsmæssigt fradrag.)

Itemised deductions are a separate choice

Alternatively, documented expenses may be deducted under rules that vary for owners, cooperative owners and tenants. The Tax Agency says a later switch back to the standard deduction is not available after choosing the itemised method.

Official source: Skattestyrelsen: Skat, hvis du udlejer et værelse/en bolig, du selv bor i (2026-satser, definition af kort- og langtidsudlejning, bundfradrag, 40 procent reduktion og regnskabsmæssigt fradrag.)

VAT depends on what is rented

Short stays of a room or integrated part of your own home may be subject to VAT, while the Tax Agency states that rental of an entire independent home is VAT exempt.

Official source: Skattestyrelsen: Moms ved udlejning af værelser og boliger (Momsforskellen mellem korttidsudlejning af integrerede værelser og udlejning af en hel selvstændig bolig samt registreringsgrænsen.)

Practical checklist

  • Confirm the platform reporting status.
  • Include utilities in total rental income.
  • Choose the deduction method carefully.
  • Keep statements and receipts.
  • Review VAT separately for rooms and integrated units.

Official source: Skattestyrelsen: Skat, hvis du udlejer et værelse/en bolig, du selv bor i (2026-satser, definition af kort- og langtidsudlejning, bundfradrag, 40 procent reduktion og regnskabsmæssigt fradrag.)Skattestyrelsen: Moms ved udlejning af værelser og boliger (Momsforskellen mellem korttidsudlejning af integrerede værelser og udlejning af en hel selvstændig bolig samt registreringsgrænsen.)