Commercial, agricultural and forest properties

Public property assessment

Commercial properties have had a low and uneven public assessment for a number of years in Denmark. In 2021, the Danish Parliament (Folketinget) therefore adopted a new assessment method for determining the  land value of commercial properties. At the same time, it was decided to no longer determine a  property value for commercial properties.

The new assessment model is based on owner-occupied homes, where there is a significantly higher volume of trades, and where the data basis is therefore much more solid. The  land value is then adjusted, depending on the actual use of the commercial property. 

The first assessment from the new public assessment system is the 2021 assessment, which will be ready to be sent out from autumn 2025.

Property taxation

As the owner of a commercial property, you pay land tax and, in some municipalities,  coverage tax. The property taxes are collected via the property tax bill and the Tax Account.

Read more about the Tax Account at skat.dk/taxaccount 

In 2024 and 2025, you will initially pay land tax and coverage tax based on a provisional2023 assessment. When the final 2023 assessment is ready, your taxes will be recalculated and adjusted.

Public property assessment

The following will be determined for agricultural and forest properties:

The first assessment from the new public assessment system is the 2021 assessment, which will be ready from autumn 2025.

Taxation

As the owner of an agricultural or forest property, you pay land tax for the production land and the other land via the Tax Account. If you rent out the home, you also pay the land tax on the home via the Tax Account.

The tax will be collected via the property tax bill and the Tax Account.

Read more about the Tax Account at skat.dk/taxaccount 

You pay housing tax for the home in which you yourself reside via the preliminary income assessment (forskudsopgørelse) and the tax assessment notice (årsopgørelse).

In 2024 and 2025, your property taxes will initially be calculated on the basis of a provisional 2023 assessment. When the final 2023 assessment is ready, your taxes will be recalculated and adjusted.