Calculate the duty
The variable part is rounded up to the nearest multiple of 100 (§ 2) before the fixed duty is added.
The duty itself is not negotiable. Tinglysningsafgift is set by statute and is identical no matter who prepares the paperwork. What varies between providers is the conveyancing work — drafting and filing the document. See the distinction further down.
How the duty is calculated
Two numbers are involved: a fixed duty and a percentage. The order matters:
- Multiply the amount by the percentage rate
- Round that result up to the nearest amount divisible by 100
- Only then add the fixed duty
Step 2 comes from § 2 of the Danish registration duty act and is the detail most manual calculations miss. A house at DKK 4,325,000 produces DKK 25,950 in variable duty — but you pay DKK 26,000, because it rounds up. The fixed duty is added afterwards, so the total itself is never rounded.
Deed — DKK 1,850 + 0.6%
| Purchase price | Variable duty (0.6%) | Fixed duty | Total |
|---|---|---|---|
| DKK 1,500,000 | DKK 9,000 | DKK 1,850 | DKK 10,850 |
| DKK 2,500,000 | DKK 15,000 | DKK 1,850 | DKK 16,850 |
| DKK 3,500,000 | DKK 21,000 | DKK 1,850 | DKK 22,850 |
| DKK 4,325,000 | DKK 26,000 | DKK 1,850 | DKK 27,850 |
| DKK 5,000,000 | DKK 30,000 | DKK 1,850 | DKK 31,850 |
The rate is set in § 4 of the act and applies even where the transfer is conditional.
Mortgages — DKK 1,825 + 1.25%
| Principal | Variable duty (1.25%) | Fixed duty | Total |
|---|---|---|---|
| DKK 1,000,000 | DKK 12,500 | DKK 1,825 | DKK 14,325 |
| DKK 1,234,000 | DKK 15,500 | DKK 1,825 | DKK 17,325 |
| DKK 2,000,000 | DKK 25,000 | DKK 1,825 | DKK 26,825 |
| DKK 2,400,000 | DKK 30,000 | DKK 1,825 | DKK 31,825 |
| DKK 3,000,000 | DKK 37,500 | DKK 1,825 | DKK 39,325 |
The rate was cut on 1 January 2026. The variable duty on mortgages over real property and cooperative housing shares fell from 1.45% to 1.25%. The DKK 1,825 fixed duty is unchanged. If you find older calculations using 1.45%, they are out of date — on a DKK 2m loan the difference is DKK 4,000.
Note that the fixed duty on a mortgage is DKK 1,825, not the same as on a deed. Several online calculators use 1.5% and DKK 1,850, but that is the act's general mortgage rate (§ 5) — mortgages over real property fall under the lower rate in § 5 a.
Remortgaging: you rarely pay the full duty again
If you refinance an existing mortgage, you generally do not pay variable duty on the whole new loan. The act exempts the portion of the new charge that does not exceed the principal of the existing registered charge on the same property.
In practice you typically pay 1.25% only on the difference where the new loan is larger, plus the fixed duty. The exemption is conditional — among other things the new charge must be filed for registration before the old one is cancelled, so the order of operations matters. Your bank or mortgage provider normally handles this automatically.
When the sale is not at arm's length
Selling to a family member, or adding a spouse to the deed, is not an ordinary arm's-length sale. A declaration to that effect must be filed, and if the transfer sum is below 80% of the most recently published property valuation, the duty is calculated on that 80% rather than on the agreed price.
The rule sits in § 4(2) and prevents the duty being reduced by agreeing an artificially low price between parties who are not dealing freely with each other.
Duty vs. conveyancing — two separate bills
This is where confusion usually starts for anyone searching what a deed "costs":
- The registration duty is a state duty. It is fixed by statute, identical everywhere, and cannot be negotiated or shopped around.
- Conveyancing is the work of drafting and filing the document. That price is set by the individual lawyer or online provider and varies.
For a straightforward purchase you can in principle file the deed yourself at tinglysning.dk using MitID and pay only the duty. Where easements, charges, undivided estates or multiple parties are involved, professional help is usually worth the money. How deeds and registration work →
Who pays? The buyer normally pays the registration duty on the deed, and the borrower pays the duty on the mortgage. This can be agreed differently in the purchase agreement, so check what yours actually says.
