Copenhagen's 70 Nights and the Reporting Condition

Ask a Copenhagen host how many nights they can let their flat and most will say 70. That is only half the answer. The 70 comes with a condition, and without it the limit is 30. Most hosts who break the rule have never heard of the condition.

Checked 27 September 2026. Short-term letting rules move fast, and Denmark has a bill out for consultation right now (more on that below). Check with the authority before you act on anything here. This is general information, not legal or tax advice.

Where the rule comes from

The limit is not in the planning act, and Copenhagen Municipality does not set it. It sits in the Danish Summer House Act (sommerhusloven, consolidated as LBK nr. 400 of 12 April 2024), § 5, which was added in 2019. It is enforced nationally by the Danish Agency for Planning and Rural Development (Plan- og Landdistriktsstyrelsen).

The rule covers owners and users of a home that is their year-round residence, letting the whole home to holiday guests. Letting a room while you still live there comes under different rules.

The three numbers

30 days per calendar year. This is the default.

70 days per calendar year, if the letting is arranged exclusively through a company that reports your rental income to the Danish Tax Agency under § 43 of the Tax Reporting Act (skatteindberetningsloven). In practice that means platforms that report to Skattestyrelsen.

Up to 100 days, but only where the municipality has decided to raise the 70. A council can raise the limit. It cannot lower it below 70. As of the agency’s published list (dated 10 December 2024), twenty municipalities have raised it, among them Odense, Roskilde, Glostrup and Bornholm. Copenhagen is not one of them. In December 2025 the city council itself noted that lowering the cap is outside the municipality’s powers and would need a change in national law.

So for a Copenhagen flat the ceiling is 70, and you only get 70 if the condition holds.

The word that matters: “exclusively”

The agency’s wording is plain: citizens who let exclusively through one or more rental intermediaries that report the income may let for up to 70 days. Citizens who let the home themselves may let for up to 30.

Read that alongside a normal host’s year:

58 nights through a reporting platform + 5 nights booked directly by a returning guest = 63.

On a 70-day reading, that year is fine. But five of those nights were not arranged through a reporting intermediary, so the letting was not exclusively through one. The plain wording puts that year under the 30-day limit, and you are 33 days over.

It gets worse because no single system shows the problem. The platform sees 58 and the direct booking sees 5, and each looks harmless on its own. The rule is about the home, so the only number that counts is the total.

If you take any direct bookings, or use any channel you are not sure reports to Skattestyrelsen, ask the agency how your year counts before you rely on 70. We are describing the wording, not ruling on your case.

One thing to be clear about: Airflow does not report your rental income to Skattestyrelsen. A booking taken through your own Airflow booking page is a direct booking for this purpose.

The tax angle is the same condition, seen from the other side

The reporting condition is not only a planning rule. It also decides your tax deduction.

For short-term letting of a home you live in (less than four months to the same guest), the Danish Tax Agency’s standard deduction for 2026 is:

DKK 35,100 if you let through an online platform that reports your income to Skattestyrelsen or to a foreign tax authority
DKK 13,800 if you don’t

Above the deduction, a further 40% reduction applies before the rest is taxed. If some of your lettings go through a reporting platform and some don’t, you apply the deduction to the platform income first.

One change for this year: in 2023–2025 it was enough that the platform was subject to reporting. From 2026, the agency’s wording is that the platform must actually report your income. You can see what has been reported in E-tax (TastSelv) under Skatteoplysninger.

So the same question, “was this booking reported?”, decides both how many days you may let and how much of the income is taxed. It is worth knowing the answer for every booking, not just in total.

What happens if you go over

At the moment, the guideline fines in the 2019 bill’s explanatory notes scale with how far you went over, as a share of your limit: up to 6% over is DKK 5,000, 6–10% is DKK 10,000, 10–17% is DKK 20,000, and more than 17% is DKK 25,000. On a 70-day limit, 6% is only about four days.

A bill is out for consultation. On 16 September 2026 the agency published a draft amendment to the Summer House Act, with a proposed start date of 1 July 2027. It is a draft, not law, and it could change. As published, it would:

require platforms, owners and users to give the authority information about letting, including periods before the law takes effect
let the authority order platforms to remove listings or block bookings that break the rules
let a municipality apply to take over supervision in its area
raise the guideline fines for breaches from 1 January 2028, from DKK 5,000 for up to four days over to DKK 100,000 for more than 180

The first point is the one to act on now. If the authority can ask about past years, a record you start keeping today will cover them.

Counting it properly

In Airflow the letting limit is four settings. For Copenhagen:

What you count: nights booked. Denmark limits what you let, not what you offer, so an empty calendar costs you nothing.
Per night, not per room-night. The rule is about the whole home.
Calendar year, resetting 1 January.
Limit 70, or 30 if your lettings are not all through reporting intermediaries.

Pick “Copenhagen (70 nights)” from the rule list and those are filled in. If your year includes direct bookings, choose Custom… instead and set Counts to “Nights booked”, Unit to “Nights”, Window to “Calendar year” and the limit to 30 nights. If you are in one of the municipalities that has raised the limit, use Custom with 100.

Two caveats. Airflow cannot tell which of your channels report to Skattestyrelsen, so you pick the rule and Airflow counts against it. And the Act counts days. The agency’s page does not say how an arrival or departure day is counted, so if you want a margin, set the custom limit a little lower.

With the right rule chosen, you get two things:

One total across every channel. Import your bookings from each platform and add your direct ones, and the count belongs to the home, not to any one platform.

A record you can hand over. The gauge keeps a daily history, and “Download statement (CSV)” exports it. That matters most if the draft bill’s information duty becomes law. It is the argument in A Night Cap Is an Accounting Problem: a calendar only shows today, but the question will be about last year.

What to do this week

Create an account.
Import your booking history from every channel, including the direct bookings. A 30-day limit is easy to break with a single stay you forgot about.
Turn on the letting limit for the property and choose the rule that fits how you actually let: “Copenhagen (70 nights)” if every booking goes through a reporting platform, and Custom at 30 if it doesn’t.
Check TastSelv against your own totals, so the income the agency has been told about matches the bookings you know you had.

After that, you don’t need to touch it. It counts every night, shows how much of the limit is left, and keeps the record you would need to answer a question about any past year.

See how it fits alongside the rest of Airflow for short-term rentals, or get started →

Sources: Plan- og Landdistriktsstyrelsen: egen fulde helårsbolig til feriegæster, Plan- og Landdistriktsstyrelsen: kommuner op til 100 dage, Skattestyrelsen: renting out a room or a home you live in, Høringsportalen: draft amendment to the Summer House Act (styrket tilsyn og håndhævelse), Københavns Kommune, Borgerrepræsentationen 4 December 2025, item 6. Related: Short-Term Rental Rules by City, 2026, From 20 May 2026, Your Platform Reports Your Nights For You.