Tax on renting out a room
Estimate taxable room rental income for 2026. Understand short-term and long-term allowances and the income-reporting requirement.
Sources checked 14 October 2026.
Start with the rental period
This guide covers private room rental in a home you live in. A continuous letting to the same tenant for less than four months is short-term; four months or more is long-term. Several separate short lets do not automatically become one long let.
Short-term rental in 2026
Without platform income reporting, the allowance is DKK 13,800. The DKK 35,100 allowance requires a platform reporting the income to the Danish or a foreign tax authority. A Flatmate listing is not evidence that your rental income has been reported. Our calculator therefore does not automatically grant the higher allowance.
After subtracting the allowance, reduce the remaining amount by 40%. The result is taxable income, not the amount of tax you owe.
Skattestyrelsen: ligningslovens § 15 QSkattestyrelsen: udlejning af egen bolig
Long-term rental
For tenants and cooperative owners, the allowance is generally two thirds of annual rent or the housing fee. For homeowners, it is 1 1/3% of the property value used for property-value tax, with a minimum of DKK 24,000. There is no additional 40% reduction for this calculation.
What your figures must include
Rental income includes payments for electricity, water, heating and internet. The allowance already covers expenses; do not add another expense deduction. Shared ownership, shared leases, part-year residence and mixed short and long lets need a separate calculation.
Skattestyrelsen also offers an accounting-based expense method. Once you choose it, you cannot later switch back to the allowance method. Our calculator covers only the simple allowance cases below.
| Letting | Calculation |
|---|---|
| Short-term, no income reporting | DKK 13.800, then a 40% reduction of the remainder. |
| Short-term, reported income | DKK 35.100, only with platform reporting, then a 40% reduction of the remainder. |
| Long-term, tenant or co-op owner | 2/3 of annual rent or housing fee excluding utilities. No additional 40% reduction. |
| Long-term, homeowner | 1 1/3% of the property value used for property-value tax, at least DKK 24,000. No additional 40% reduction. |
Estimate taxable income for 2026
The result is income subject to tax, not your final tax bill. Amounts are displayed rounded to whole kroner. Your figures are calculated in your browser.
Short-term means under four months to the same tenant; long-term means four months or more. A Flatmate listing does not automatically establish the higher platform allowance.
Enter valid non-negative figures and confirm the conditions to see the calculation.
Shared allowances, mixed rental arrangements, part-year residence and accounting-based deductions are outside this calculator. Use Skattestyrelsen’s guidance and calculator.