🇩🇰 Tinglysningsretten & Tinglysningsafgiftsloven 2026

Denmark Property Stamp Duty (Tinglysningsafgift) Calculator

Accurately calculate Danish land registry closing fees: 1,850 DKK + 0.6% on title deeds (Skode) and 1,850 DKK + 1.45% on mortgage deeds (Pantebrev).

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Direct Answer: Danish Property Registration Fees (2026)

Standard state charges administered by Tinglysningsretten in Hobro

Deed Registration (Skode) 1,850 kr. + 0.6% Calculated on purchase price
Mortgage Deed (Pantebrev) 1,850 kr. + 1.45% Calculated on loan principal
Refinancing Relief Afgiftsoverforsel 1.45% waived on existing loan balance

Transaction Valuation

DKK
DKK

Sum of 80% Realkredit mortgage and 15% bank home loan.

DKK

If refinancing an existing mortgage, enter existing balance to exempt 1.45% duty.

Registry Fee Assessment Tinglysningsretten

Total Registration Fee 70,580 kr. 1.86% of property value
Title Deed Fee (Skode) 24,650 kr. 1,850 kr. + 0.6%
Skode Fixed Court Fee: 1,850 kr.
Skode Variable Fee (0.6% of purchase): 22,800 kr.
Mortgage Deed Fixed Fee: 1,850 kr.
Mortgage Variable Fee (1.45%): 44,080 kr.
Refinancing Duty Savings (Afgiftsoverforsel): 0 kr.
Total Registration Cost (Deed + Mortgages): 70,580 kr.
Digital Land Registry (Tinglysning.dk):

All property documents must be signed digitally using MitID on Tinglysning.dk. Payment of stamp duties is handled automatically through the filing attorney or buyer's real estate bank.

Statutory Matrix: Danish Registration Duty Rates

Mandatory fees under the Danish Stamp Duty Act (Tinglysningsafgiftsloven).

Document Category Fixed Fee Variable Rate Calculation Base Statutory Basis
Title Deed (Skode) 1,850 DKK 0.60 % Higher of purchase price or public valuation TAL § 4
Mortgage Deed (Pantebrev) 1,850 DKK 1.45 % New mortgage loan principal TAL § 5
Refinancing Existing Loan 1,850 DKK 1.45 % (Excess only) Difference above existing loan balance TAL § 5a
Easement / Servitut 1,850 DKK 0 % Flat fixed court fee TAL § 7
Inheritance Transfer 1,850 DKK 0 % (Spousal exempt) Estate probate court transfer TAL § 10

Frequently Asked Questions: Danish Stamp Duty (Tinglysning)

What is the Danish registration fee (Tinglysningsafgift) for a title deed (Skode)?

Registration of a title deed (skode) incurs a fixed state fee of 1,850 DKK plus a variable fee of 0.60% of the property purchase price (or public valuation, whichever is higher), rounded up to the nearest 100 DKK.

How is stamp duty calculated on a mortgage deed (Pantebrev)?

Registration of a new mortgage or charge over real estate incurs a fixed fee of 1,850 DKK plus 1.45% of the principal loan amount. This applies to both realkredit bond mortgages and supplementary bank boliglan deeds.

Can you transfer stamp duty (Afgiftsoverforsel) when refinancing an existing mortgage?

Yes. Under Section 5a of Tinglysningsafgiftsloven, when remortgaging an existing property, you only pay the fixed fee (1,850 DKK) and 1.45% on any newly added loan principal. The 1.45% duty previously paid on the existing debt is credited toward the new mortgage.

Who typically pays the title deed stamp duty in Denmark?

In Danish property transactions, custom dictates that the buyer pays the full 1,850 DKK + 0.6% skodeafgift, although this is negotiable in the purchase contract. Mortgage deed fees (1,850 kr + 1.45%) are exclusively paid by the borrowing buyer.

Is tinglysningsafgift tax-deductible in Denmark?

No. Stamp duties paid to Tinglysningsretten are capital acquisition costs and are not deductible on your annual personal tax assessment (forskudsopgorelse). However, for commercial investment properties, they may be capitalized into the property's acquisition tax basis.

📊 Skatteforvaltningen & Danish Labor Market (AM-bidrag) Matrix

Statutory Component / Legal Deduction Item Calculated Amount (DKK)
Primary Net / Statutory Payable Amount 0 kr.