Home improvement services
The deduction for home improvement services was discontinued on 1 April 2022. This means that you are only entitled to a deduction for home improvement services that were performed by no later than 31 March 2022 and paid by no later than 31 May 2022.
Claim your deduction for home improvement services in E-tax (TastSelv):
- For 2022: Select 'Ret årsopgørelsen' (Correct your tax assessment notice) and click the calculator next to ‘Håndværkerfradrag’ (Home improvement services) box 460
- For 2021: Select ‘Ret årsopgørelsen’ (Correct your tax assessment notice) and click the calculator next to ‘Håndværkerfradrag’ (Home improvement services) box 460
You can still claim a deduction for household services for fx cleaning, gardening and babysitting.
The deduction for home improvement services is DKK 0 in 2023 (DKK 12,900 per person in 2022) but only in the period of 1 January to 1 April.
The value of the deduction is approx. 26%. If you have paid DKK 3,000 for a home improvement service, you save approx. DKK 760 in taxes.
Remember you can only deduct the wage costs - not the materials used.
Roof insulation:
The deduction also applies to carports, garages and conservatories (if the roof is part of the same roof construction as the house)
Please note - the tax deduction does not apply if you re-establish the construction. As a result, you are not entitled to a deduction for replacing the roof even if it is part of a re-insulation. Nor are you entitled to a deduction if you are replacing a thatched roof with another that provides better insulation.
Repairing and improving of chimney, such as:
- Fitting of insulating lining
- Fitting of filter
- Fitting of smoke absorber
- Change of chimney height
Please note - removal of a chimney does not entitle you to a deduction.
Replacement of windows, panes and terrace glass doors, such as:
- New windows and panes
- New terrace doors and French windows mostly made of glass
- Double windows
- Replacement of windows and doors in conservatories
Please note - there is not tax deduction for:
- Window holes made into door holes or vice versa
- New window or door holes
- Repairing of window frames etc.
Replacement of exterior doors, terrace doors, etc., such as:
- New doors (door locks are only deductible when replacing exterior doors and terrace doors)
Insulation of exterior walls, such as:
- Insulation
- Cavity wall insulation
If you are insulating exterior walls, the expenses for digging are deductible.
Please note - the tax deduction does not apply if you re-establish the construction (including the construction of walls) except for closing up holes into which the insulation was injected. .
Insulation of floors, for instance:
- Insulation of ground decks and crawl spaces underneath floors
Please note - you do not get a tax deduction for re-establishing the construction. This means that you do not get a deduction for laying a new floor even if it is part of a re-insulation project.
Installation or replacement of heating control system, such as:
- Thermostatic radiator valves
- Weather compensation system
- Time control
- Replacement of radiators (not electric radiators)
Please note - a tax deduction is not allowed for installation of underfloor, and pipe layout or service agreements on heating systems.
Work related to solar panels, solar cells and domestic wind turbines:
- Installation, repair or replacement of solar panels
- Installation, repair or replacement of solar cells - however, not if the rules for commercial business are applied
- Installation, repair or replacement of domestic wind turbines - however, not if the rules for commercial business are applied
Please note - a tax deduction on work related to solar panels and domestic wind turbines is not allowed if you are already receiving public operating aid for the plants.
Repair or replacement of gas boilers and heating systems, except from oil furnaces, bio boilers, pellet burners, biomass boilers and solid fuel boilers, such as:
- Solar heating systems: The entire solar heating system, including the hot water tank
- Water heaters in connection with installation of boilers, etc.
- Fitting of branch connection
Please note - a tax deduction is not allowed for repair or replacement of oil furnaces, bio boilers, pellet burners, biomass boilers and solid fuel boilers. Service agreements on heating systems does not entitle you to a deduction.
Replacement or repair of district heating units
Installation of heat pumps, including ground heat pumps, for example:
- Heat pumps, including air-to-air heat pumps with or without cooling function
- Ground heating: The entire ground heating system, including underground pipe
Please note - Service agreements on heating systems does not entitle you to a deduction.
Installation or improvement of ventilation system, for example:
- Balanced ventilation system with heat recovery
Please note - you are not entitled to a deduction for establishing ordinary airconditioning or climate units, or bathroom extractor fans as they do not meet the current requirements.
Installation or improvement of certain drainage installations and systems, for example:
- Sewer work on your own land
- Replacement of sewer pipes
- Establishing or replacing drains
- Replacement of holding tank
- Percolation plant
- Micro water purification plant
- Root zone treatment plant
- Anti-flood valves
- Rainwater drainage systems
Please note - you do not get a tax deduction for sewer inspection.
Exterior paint work (excluding roofs), such as:
- Painting of window frames (outside)
- Painting of doors (outside)
- Painting of exterior walls (outside)
Please note - painting of carports, garages and roofs (including overhangs, barge boards and fascia boards) are not deductible. Moreover, indoor paint work is not tax deductible.
Removal of wood-burner:
- Removing an existing wood-burner or fireplace insert (this includes the removal and disposal of the wood-burner/fireplace insert as well as bricking up the hole in the chimney where the unit was connected)
You are only entitled to a deduction if a certified chimney sweep reports that the wood-burner is no longer in use and you did not already get a subsidy for scrapping it.
Please note - A tax deduction is not allowed for paint work following the removal.
Radon protection, for example:
- Radon removal
Connection to broadband:
- Burying and inserting cables on your own land
- Setting up reception equipment for mobile and landline wireless broadband on exterior surfaces
Please note - you cannot get a tax deduction if you have received a broadband grant from the Danish Energy Agency (Energistyrelsen).
Installation of security alarm
You can only get a deduction for installation expenses.
Please note - any discounts are non-deductible and you are not entitled to a deduction for the cost of buying the security alarm itself.
To claim a deduction for 2022, the work must be performed by no later than 31 March and paid by no later than 31 May.
If the work is not completed by 31 March, you can only claim a deduction for the work that was made up until 31 March.
You can ask the business providing the work to split your invoice in two. The invoice should list the number of hours used up and until 31 March and how many hours that were used after 31 March.
Example: The job is not done by the deadline
Sami and Karen are having solar panels installed on their roof. The work is scheduled for the period of 15 March until 15 April 2022.
Are Sami and Karen entitled to a deduction for home improvement services?
Partially. Sami and Karen are entitled to a deduction for the work completed by 31 March.
They can ask the business to split the bill in two. In the bill it must be stated how many hours have been spent until 31 March and how many hours have been spent after 31 March.
The work carried out after 31 March does not entitle Sami and Karen to a deduction. Also, they have to pay the first part of the bill by no later than 31 May 2022.
If you have a payment arrangement set up for multiple years, you are only entitled to a deduction for the amount that is paid by 31 May 2022.
Example: Payment arrangement
Kristin had an intruder alarm installed in 2021. Her payment runs over fiver years until 2025.
Is Kristin entitled to a deduction for home improvement services?
Partially. Kristin is only entitled to a deduction for home improvement services for the amount she has paid until 31 May 2022. The rest of her payment, after 31 May, does not entitle her to a deduction.
If you pay for work in advance, the work should be carried out by 31 March to entitle you to a deduction.
Example: Payment in advance
Valdemar ordered a heat pump in March 2022 for installation in June 2022. He knows that the deduction for home improvement services will be discontinued so he agrees with the seller to pay for the installation before 31 May even though the job will not be done by that time.
Is Valdemar entitled to the deduction for home improvement services?
No. Valdemar is not entitled to the deduction as the work was not completed before 31 March 2022.
- Your payment should be electronic, for example by means of dankort, MobilePay or online banking (no cash payments).
- Keep your documentation for the work performed.
Read more about the conditions for a deduction for home improvement services
To claim a deduction for home improvement services carried out in 2021, the work should be paid by no later than 28 February 2022. In case of a later payment date, you will get the deduction in the income year when the payment was made.
General conditions
- Your payment should be electronic, for example by means of dankort, MobilePay or online banking (no cash payments).
- Keep your documentation for the work performed.
Read more about the conditions for a deduction for home improvement services
You can't deduct wage costs for all types of home improvement services.
Below, you can see examples of services that do not entitle you to such a deduction. Please note that list is not complete.
- Installation of intelligent heating, ventilation and light control
- Solar control for windows and glass doors
- Energy consultancy on energy improvements
- Replacement of solid paving with permeable paving
- Securing of exterior doors and windows against flooding
- Installation of charging plug for electric cars
- Mapping and removal of building parts containing asbestos, PCB and lead
For further legal information in Danish see our legal guide .