Bornholm’s apartments will be taxed using national price index data, despite island property values being substantially lower than in Copenhagen. According to LOV nr. 615 af 30/06/2026, owners cannot appeal the indexation method itself, even when local prices diverge sharply from national trends.
The small island municipality now finds itself caught in a peculiar bind. Under LOV nr. 615 af 30/06/2026, which entered into force on 1 July 2026, property valuations for 2026 and 2027 will be calculated by indexing old assessments to current price levels using national data from Statistics Denmark. The same formula applies whether you own a flat in Rønne or an apartment in Vesterbro.
The Numbers Tell the Story
According to Statistics Denmark’s StatBank on valuation and taxation of real property, average taxable values for owner-occupied dwellings in Copenhagen are substantially higher than those on Bornholm. Yet both municipalities will see their 2026 valuations calculated from a uniform national price index, with no adjustment for local market realities.
For property owners, Danish housing tax comprises two parts. Ejendomsværdiskat goes to the state, calculated at 5.1 per mille of the assessed value, as confirmed by Vurderingsportalen. Grundskyld, the municipal property tax, is calculated from the property’s public ground valuation. As of 1 January 2024, Bornholm stopped collecting grundskyld directly. According to Bornholms Regionskommune, the Danish Tax Agency now integrates it into the annual and preliminary tax assessments via forskuds- og årsopgørelsen.
No Right to Challenge the National Property Index
The new regime builds 2026 assessments by price-forwarding 2022 valuations to 2026 price levels using Statistics Denmark data. The 2027 valuation will index 2023 data forward to 2027 price levels. According to the ministry’s press release and the law text, these indexed figures are treated as final valuations for tax purposes.
Owners may request a regular valuation with appeal rights if the indexed figure deviates more than 20 percent from estimated market value. However, the law explicitly bars complaints about the indexation method itself. You can challenge your individual result, but not the system producing it.
Bornholms Regionskommune charges all independent properties an annual rat-control fee of 104.86 kroner plus 1.0250 kroner per square metre for built-up land up to 250 square metres, according to the municipality’s property tax page. This adds a modest annual sum on top of property taxes and shared building costs.
Copenhagen’s Boom, Bornholm’s Bill
StatBank sales data for 2019 through 2024 indicate that nominal price growth in Copenhagen has outpaced Bornholm. Because the national index reflects broader market trends, properties in slower-growing local markets may be indexed at rates that do not fully reflect their own price developments, according to the law’s critics cited in the public hearing.
For internationals on the island, the mismatch carries practical weight. Housing prices in the capital have surged, but according to municipal demographic data from Statistics Denmark, Bornholm’s foreign residents are more concentrated in service and seasonal work than high-earning Copenhagen sectors. Tax valuations rising with national trends can put pressure on small investment flats or holiday apartments.
A Rushed Compromise
Skatte- og Vækstminister Jakob Engel-Schmidt announced the proposal on 16 June 2026, promising stability around housing taxes after years of delays. The law was adopted on 30 June 2026 and entered into force on 1 July 2026, giving advisors and organisations a short hearing window to scrutinise the detail.
Critics warned the haste left too little time to test whether national indices adequately reflect island or rural markets. Advisory responses in the public hearing noted the legal asymmetry: owners can dispute individual valuations but not systemic bias that might consistently affect certain areas.
According to the ministry’s press release, using Statistics Denmark data ensures technical consistency nationwide and reduces administrative burdens. The ministry notes that the 20 percent deviation threshold provides a route to a full revaluation for owners with obviously mispriced properties.
What Owners Can Do
Internationals should monitor their forskudsopgørelse and årsopgørelse via skat.dk to see how ejendomsværdiskat and grundskyld have been calculated. Vurderingsportalen offers some English-language guidance and calculation examples for 2026.
If the indexed 2026 valuation deviates more than 20 percent from market value, owners may request a regular valuation with full appeal rights under the conditions set out in the law. This option only applies to properties that already hold an official ejendomsværdi. Commercial properties and production land without a valuation are excluded.
According to Vurderingsportalen, disputes should be directed to the Danish Tax Agency rather than the municipality. For Bornholm residents unfamiliar with Danish tax procedures, consulting a tax advisor before any revaluation deadline is strongly advisable given the technical documentation requirements.
