Am I allowed to rent out my home on Airbnb in Denmark?
Yes, but within a day cap, with tax and only if your owners' association allows it. If you let your year-round home via a platform such as Airbnb that reports to the tax authority, you have a tax-free allowance of 35,100 kr in 2026 — but only 13,800 kr if you manage the letting yourself. Only 60% of the income above the allowance is taxed. The whole home may be let for 70 days a year via a reporting platform (30 days if you manage it yourself), and the municipality can raise the cap to 100 days. If you let just a room while you live there, the day cap does not apply. Two traps: a summer house has its own allowance of 50,200 kr, and a housing cooperative usually needs board consent.
📋 The rules
- Tax-free allowance 35,100 kr in 2026 via a reporting platform
- 13,800 kr if you manage the letting yourself
- Only 60% of the excess is taxed
- Whole home: 70 days a year via a platform (30 self-managed)
- A housing cooperative is stricter — usually needs consent
🔓 Exceptions
- If you let just a room while you live there, the day cap does not apply
- A summer house has a higher tax-free allowance of 50,200 kr in 2026
- The municipality can raise the day cap to up to 100 days
⚠️ Penalties & fines
There are two sets of rules, and you can breach them separately. Failing to declare the income on the tax form is tax evasion with back-tax, interest and fines — and because the platform reports to the tax authority itself, the figure is already there. Exceeding the 70-day cap is another matter: it breaches the Planning Act, supervised by the Housing and Planning Agency, and that breach does not go away because you paid your tax. On top, the association can forbid the letting outright. That right sits in the association's statutes, not in the tax rules.
📎 Official sources
- Skat.dk · Letting year-round home (§15 Q) →
- Skat.dk · Summer house (§15 O) →
- Business Authority · Letting to holiday guests →
❓ Frequently asked
Can I rent out my home on Airbnb?
Yes, but within a day cap and with tax, and only if your owners' association allows it. A housing cooperative is stricter and usually needs board consent before you may let the home out at all.
What is the tax-free allowance?
35,100 kr in 2026 when a platform reports to the tax authority, and only 13,800 kr if you manage the letting yourself. A summer house has its own, higher allowance of 50,200 kr in 2026 under other rules.
How many days can I let out?
The whole year-round home for 70 days a year via a reporting platform, or only 30 days if you manage the letting yourself. The municipality can raise the cap to up to 100 days if it chooses to.
Does the day cap apply to a room?
No. If you let just a room while you live in the home, the day cap does not apply. You must still declare the income to the tax authority, and the allowance and the 60% rule apply in the same way.
Can I let out in a housing cooperative?
A housing cooperative is stricter than an owned flat and usually needs board consent. Letting can be forbidden outright in the statutes, whatever the tax rules would otherwise allow you to do.
🔎 Common searches
What people search to land here:
- “can I rent out airbnb denmark”
- “allowance short-term rental 35100”
- “airbnb 70 days year-round home”
- “short-term rental tax”
- “let room tax-free”
- “housing cooperative airbnb”