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 2023

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).

Statistical processing

The statistics is based on data from the Property Statistics Register. The register is based on information from two sources: an assessment part from the Danish Property Assessment Agency and a tax part from KMD. 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 has only a few sources for uncertainty. Property Statistics Register, which is the foundation for the finalized numbers, consists of two sources: an assessment part from the Danish Property Assessment Agency and a tax part from KMD. Since the parts are not updated at the same time, there may be slight discrepancies in the data between the two parts. The official real estate valuations also causes some uncertainty. This is because these valuations, which is the basis for computing the valuation (public assessment) and land value, have been frozen since 2013.

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. The statistics are also included in the publication Taxes and duties (Skatter og afgifter, only in Danish), where a detailed description of the statistics can be found. Information about the statistics can be found on the subject page.