| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | No license; CPR registration of host required |
| Tax Rate | Tax-free up to ~31,200 DKK; excess income taxed as capital income (~33.6% on 60%) |
| Night / Day Cap | 70 nights/year via reporting platforms; 30 nights without; municipalities may allow up to 100 |
| Minimum Stay | None nationally |
| Permit Fee | None for individual hosts |
| Penalties | Fines and back taxes; new 2026 agreement raises fines and municipal enforcement powers |
| Primary Residence Required | Caps apply to primary residence (helårsbolig); room-only rentals exempt |
Short-term rentals in Nationwide are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No license; CPR registration of host required. The associated permit fees are None for individual hosts.
Short-term rental operators in Nationwide should be aware of these tax obligations: Tax-free up to ~31,200 DKK; excess income taxed as capital income (~33.6% on 60%). Yes (automatic reporting to Skat/DAC7).
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: Caps apply to primary residence (helårsbolig); room-only rentals exempt. Rental day cap: 70 nights/year via reporting platforms; 30 nights without; municipalities may allow up to 100. Minimum stay: None nationally.
Zoning considerations for short-term rentals in Nationwide: Exclusive STR use requires hotel-type permits, fire safety, building permits. Insurance: Not mandated; Airbnb host protection up to 5,000,000 DKK (not insurance).
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines and back taxes; new 2026 agreement raises fines and municipal enforcement powers.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms report host income to Skat; flag/block listings exceeding 70-day cap.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Nationwide but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Housing associations/co-ops (ejerforening, andelsforening) may set stricter or zero limits
Yes. Nationwide requires the following for short-term rental operation: No license; CPR registration of host required.
Short-term rental hosts in Nationwide are subject to the following tax obligations: Tax-free up to ~31,200 DKK; excess income taxed as capital income (~33.6% on 60%).
Hosts who operate without proper permits in Nationwide may face enforcement. Fines and back taxes; new 2026 agreement raises fines and municipal enforcement powers.
Holiday homes (sommerhuse) treated separately with no night cap; tax-free up to ~40,000 DKK
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