Airbnb in Denmark 2026: rules, the tax-free allowance and your association’s requirements

If you want to rent out your home short-term on Airbnb in Denmark, you need to know the rules first. They govern how many days you may rent it out, how tax and the tax-free allowance work, what requirements the owners’ or cooperative association can set, and what your insurance covers.

If you are a tenant, special terms apply. Renting out your home can also matter if you decide to sell it one day. Check your lease, articles of association and insurance terms before you open up the calendar.

The rules can change, so go to skat.dk and borger.dk for the latest information before you start renting out.

How many days may you rent out your home in 2026, and what can the municipality decide?

To find out how many days you may rent out your home on Airbnb in 2026, you first need to know whether you use one of the platforms that automatically report your rental income to the Danish Tax Agency (Skattestyrelsen). They are called “reporting platforms”. Airbnb is one of them. If you use such a platform, a nationwide limit applies to how many days you may rent out your entire year-round home.

The general rule is a maximum of 70 days per calendar year when the rental takes place exclusively through a reporting platform. Your municipality can raise the limit to up to 100 days. Check the municipality’s website or borger.dk for the local rules, so that you get it right where your home is located.

If you choose to rent your home out without a reporting platform, that is, without automatic reporting to the Danish Tax Agency, the limit is lower. In that case, you may rent out the entire home for a maximum of 30 days per calendar year.

For a quick overview:

• Renting through a reporting platform: up to 70 days nationally, with the option of up to 100 days if the municipality has chosen to allow it

• Direct rental without a reporting platform: a maximum of 30 days

Always double-check the current figures and rules on borger.dk or retsinformation.dk. The authorities occasionally adjust the limits.

If you have a second home or a holiday home, other rules apply under the Danish Holiday Home Act. The day limits for holiday homes are not the same as for year-round homes. See the current guidance on holiday homes at borger.dk to avoid problems later.

Tax and the tax-free allowance when renting out through Airbnb and other platforms

If you rent out your home through Airbnb or another platform that reports automatically to the Danish Tax Agency, you get a special tax-free allowance. In 2026 the allowance is 35.100 kr. according to skat.dk. Income up to that amount is not taxed.

If, on the other hand, you rent out your home directly, without a reporting platform, the allowance is lower. In 2026 you may deduct 13.800 kr. from your total rental income before tax.

On the part of the rental income that exceeds the allowance, you get a deduction of 40 %. Only the remaining 60 % is taxable and counted as capital income. A quick worked example: if you earn 70.000 kr. through Airbnb in a year, and the platform reports automatically, the calculation looks like this:

• Tax-free allowance: 35.100 kr.

• Amount above the allowance: 70.000 kr. minus 35.100 kr. = 34.900 kr.

• Taxable income after the 40 % deduction: 60 % of 34.900 kr. = 20.940 kr.

The amount of 20.940 kr. is not the tax itself. It is added to your other capital income in your annual tax statement, and it is the amount you pay tax on.

The platform reports automatically, but you are responsible for the figures in your annual tax statement being correct. Check them every year at skat.dk under “Udlejning af bolig” (renting out a home), so that you avoid errors and back-payments.

Owner-occupied and cooperative homes: what to check before the association says yes or no

If you live in an owner-occupied or cooperative home, your association can restrict or prohibit short-term rental through Airbnb. This is done in the articles of association, which bind all residents. The rules have their basis in the legislation on owner-occupied flats and cooperative housing associations, which can be found at retsinformation.dk. Read the articles of association carefully for your particular association before you consider renting out.

The house rules are just as important. They apply to both you and your guests. The rules on noise, waste, pets, access and keys must be observed. If your guests cause a nuisance, the association can require a contact person who can be reached in emergencies or for complaints. Give guests clear instructions about noise, waste and shared areas to avoid conflicts.

If you break the articles of association or house rules on short-term rental, the sanctions depend on the specific provisions. They may be a written warning or fines. In some places, the consequences can be more serious if the rules and the legal basis clearly provide for it. If you want to know exactly what applies to you, check retsinformation.dk and the association’s own documents.

Before you put your home up for rent on Airbnb or similar platforms:

• Read the latest versions of the articles of association and house rules carefully

• Go through the minutes of general meetings for new decisions on short-term rental

• Ask the board for its view on renting out, and preferably get the answer in writing

• Make sure you can provide a contact person during the stay

• Consider how your guests affect the community in relation to the house rules

Rented homes and Airbnb: when written permission from the landlord is required

If you are considering renting out your flat short-term via Airbnb, you need the landlord’s consent. Under the Danish Tenancy Act, as a rule you may not let anyone outside your household use the home without this consent. Get the consent in writing, and see the rules in the Tenancy Act at retsinformation.dk. If you sublet without consent and carry on after the landlord has objected, the landlord can terminate the lease.

Get a specific agreement, not just a brief confirmation. Agree on the rental period, how many guests are allowed, liability for damage, and how keys are handled. Guests must follow the house rules. Put it all in writing, by e-mail or in a signed document, so there is no room for doubt later.

The rules on subletting, swapping and lending confuse many people. The requirement of consent applies whether or not you are paid. A temporary home swap or lending the home to friends therefore also requires the landlord’s approval, even if no money changes hands. Ask the landlord before anyone else lives in the home while you are away.

Make it easy for yourself: contact the landlord early, agree the terms, and get everything confirmed before you post the listing.

Insurance, selling and a checklist before you get started

Short-term rental and insurance do not always go well together. Many contents and buildings insurance policies do not cover damage caused by paying guests during their stay. Contact your own insurance company and get a clear, written confirmation of cover and exclusions. This reduces the risk of expensive surprises later.

Airbnb has its own protection scheme, AirCover for Hosts. It does not replace your own insurance. There may be an excess, requirements for documentation, and situations without cover. Always check Airbnb’s official terms for the latest rules and exact cover.

Planning to sell after periods of short-term rental? Documentation matters a great deal. A lawful, well-documented rental history can make the home more interesting to investors. Frequent letting can, on the other hand, worry ordinary buyers because of wear and tear, key arrangements and possible disturbance to neighbours. Be honest in the sales particulars, and keep an open dialogue with the estate agent.

Before you start renting out short-term, or carry on doing so:

1. Check the day limits and the tax-free allowance at borger.dk and skat.dk. The rules change regularly.

2. Read the articles of association and the house rules of your owners’ or cooperative association thoroughly. If you are a tenant, go through your lease carefully.

3. Get all the necessary permissions in writing from the association, landlord and insurance company. Avoid verbal agreements.

4. Keep all relevant documentation, for example income statements and correspondence with authorities and companies. It is useful for tax purposes and for a later sale.

With these things in order, you can feel more secure in your role as a host. You avoid unpleasant surprises, both along the way and if the home is sold one day.