If you rent out your Copenhagen home on Airbnb, the tax is easy to understand once you know three numbers: a 35,100 kr tax-free allowance, an extra 40 percent deduction, and roughly 35 percent tax on what is left. In practice, a typical host with 70 rental nights pays around 13 percent of the total rental income in tax.
There are two standard allowances for short-term rental of your primary home. If you rent out through a platform that reports your income to the Danish Tax Agency (Skattestyrelsen), the first 35,100 kr are tax free in 2026, up from 33,500 kr in 2025. Airbnb reports automatically. If you rent out privately, without a platform, the allowance is only 13,800 kr.
From 2026 the rule has been tightened slightly. In 2023 to 2025 it was enough that the platform was obliged to report. From 2026 the report must actually have been filed before you can use the 35,100 kr. You can check what Airbnb has reported in E-tax (TastSelv) under Skatteoplysninger.
The gross rental income is everything the guest pays for the stay: rent, cleaning fee, and payments for electricity, heating and internet. From that amount you subtract the allowance. From the rest you subtract another 40 percent, and only the remaining 60 percent is taxed as capital income. The rate depends on your overall finances, typically 33 to 42 percent. The allowance applies per home, not per person, so co-owners split it by ownership share.
Arnor ApS, H.C. Ørsteds Vej 63, 1879 Frederiksberg. +45 71 33 82 53. info@arnor.dk