Real property taxes

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Government Finances, Economic Statistics
Ida Balle Rohde
+45 61 24 24 85

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Real property taxes 2025

The purpose of the statistics Property Taxation is to show the development in property taxes and their allocation to municipalities. The detailed property tax statistics has existed since 1937. Before 1937, property tax statistics was also published statistics on property taxation, albeit at a more aggregated basis. The current form of the statistics is comparable from 2007 and onwards.

Statistical presentation

The statistics are a yearly overview of the Danish property taxation. The statistics show the distribution of property taxes to municipalities as well as type of tax (land tax and reimbursement duties). A weighted average is calculated for each region and the entire country. The statistics are published in the StatBank.

Statistical processing

The statistics is based on data from the Danish Customs and Tax Administration. The system contains both valuation and tax data. The data is validated against last year's data and against budget figures for the given year, as well as information on which municipalities that has changed their land tax rate. Data are used without further treatment for the publication.

Relevance

The statistics are part of the general economic debate. The statistics is in demand from ministries, politicians, public and private institutions, researchers, enterprises and news media. The statistics often gets a lot of attention in the media and amongst other professional users.

Accuracy and reliability

The statistics have a few sources of uncertainty. The Danish Customs and Tax Administration’s property tax system is continuously updated with corrections. The public property valuations, which form the basis for calculating assessed property and land values, were frozen during the period 2013–2023, which is therefore a source of uncertainty. In 2024, a new property tax system was introduced, where taxes have primarily been collected based on provisional valuations.

Timeliness and punctuality

The Statistics are published yearly in November in the income year, where final data is published. Publications are released on time, as stated in the release calendar.

Comparability

The census has been conducted since 1937, but changes in municipal and county compositions makes comparisons over time difficult. However, in its current form the statistics is comparable from 2007 and onwards. The taxation systems differ widely across countries, which makes the international comparison difficult based on national sources because of concept and calculation differences. The statistics is the basis for determining the property taxes in government finance statistics.

Accessibility and clarity

These statistics are published annually in a Danish press release. In the StatBank the figures are published under Real property taxes. Information about the statistics can be found on the subject page.