Denmark's 2026 valuation is a projection: the 20 percent rule

The valuation that sets a Danish home's tax for 2026 was not made by looking at the home. It was made by taking the 2022 figure and moving it with the market.

The Ministry of Taxation confirmed in June that the 2026 and 2027 property valuations will be price projected versions of the 2022 valuation, and that an owner can only obtain an ordinary 2026 valuation, with a right of appeal, if the projected figure deviates by more than 20 percent from the property's value. The tax base stays 80 percent of the valuation, at 5.1 per mille up to a threshold of 9,706,000 kroner.

What did the ministry decide?

In a press release of 14 June 2026, the minister for taxation and growth, Jakob Engel-Schmidt, announced with the parties to the housing tax agreement, the government, Venstre, Liberal Alliance and the Conservatives, that the 2026 and 2027 valuations will be prepared as price projected valuations. The release describes the method in one sentence: the final 2026 valuation is produced by indexing a 2022 valuation to the 2026 price level using data from Statistics Denmark. It adds the escape clause: owners will be able to request an ordinary 2026 valuation, with a right of appeal, if the price projected 2026 valuation deviates by more than 20 percent.

The Valuation Agency's portal shows what that means in practice from the previous round. Its page on appeals against the 2022 valuation states that the 2024 valuation cannot be appealed, since it is the 2022 valuation adjusted for the price development from 2022 to 2024, and that an appeal against the 2022 valuation must be able to change the property or land value by more than 20 percent, filed within three months of receipt, or the appeal authority cannot change it.

What does the valuation cost a buyer each year?

The tax administration's legal guide, section C.H.4.2.5.1, sets the base of the property value tax, ejendomsværdiskat, at 80 percent of the valuation, a prudence deduction for the uncertainty of any appraisal, and the rate at 5.1 per mille of that base up to the progression threshold and 14 per mille above it, with the threshold indexed to 9,706,000 kroner for 2026. Land tax, grundskyld, comes on top at the municipality's rate. A buyer who took over after 1 January 2024 pays that without the tax rebate that shields earlier owners, as our guide to the missing skatterabat explains.

Why does 20 percent matter more than the number?

The valuation a buyer inherits is the seller's 2022 figure moved by an index, so it knows nothing about the extension built in 2023 or the roof that failed in 2025. The ministry's rule turns that into a single test: if the projected figure sits more than 20 percent from what the home is worth, an ordinary valuation with appeal rights can be requested; if it sits inside that band, it stands. A projected valuation 15 percent too high therefore costs its owner 15 percent too much tax with no route to challenge it, and a buyer paying full tax from day one feels that immediately.

The other public record behind the same house, the register pull that shows what the authorities have on file, is decoded in our guide to the ejendomsdatarapport.

Find the seller's 2022 valuation and compare it with the price before you compare monthly costs, and check the 20 percent band before the deed. AiMYNDi reads the valuation and the sale documents and shows the tax the new owner will pay next to the price.