Denmark Tax Summaries: Individual - Other taxes
TL;DR
Denmark has levied land value tax at 0.31-1.77% since 1924.
Documentation of Denmark's century-old land value tax system. Municipal rates of 0.31-1.77% demonstrate that LVT is administratively feasible and has operated successfully since 1924.
Key Findings from PwC (2025)
- Danish municipal land tax rates range 0.31-1.77%
- Land value taxation in Denmark since 1924
- Tax based on cadastral value of land