ejendomsværdiavgift

Ejendomsværdiavgift is a Danish tax on the assessed value of real estate. It forms part of the country’s property tax system and is paid by owners of real property, particularly owner-occupied homes. The tax base is the property's ejendomsværdi (property value), a value determined by the tax authorities in cooperation with municipalities. Valuations consider factors such as location, size, construction type, age, and external conditions, and are updated at intervals specified by law.

The amount of ejendomsværdiavgift is calculated by applying statutory rates to the assessed value. Rates and the exact method can change with reforms, and there may be brackets or relief schemes defined by law. In official terminology, the state portion of the property tax is called ejendomsværdiskat, while municipalities levy their own property taxes (such as grundskyld or ejendomsskat) on top of or alongside the value-based charge described here. In common usage, ejendomsværdiavgift is sometimes used to refer to the value-based tax concept as a whole.

The tax is usually billed annually and collected by the national tax administration or the local tax office, with assessment notices issued to owners. Owners can contest valuations and may qualify for exemptions or reductions under specific circumstances, such as certain residence statuses or relief schemes.