Household services — servicefradrag in 2026
You are entitled to claim a deduction for the wage costs on certain household services — such as cleaning, window cleaning, minding of children or garden work — carried out in your home or in your holiday home. The Danish name for this deduction is servicefradrag. The figures below apply to the 2026 tax year.
Claim your deduction for household services in E-tax:
- For 2026: you can report your expected deduction for household services in your preliminary income assessment (forskudsopgørelse) in field 461. Log in to E-tax (TastSelv) at skat.dk, select 'Forskudsopgørelsen 2026' and click the calculator next to 'Servicefradrag' (field 461).
- When the year is over: report the amount you actually paid on your tax assessment notice (årsopgørelse) under 'Håndværker- og servicefradrag', field 461. It is the payment date — not the date of the work — that decides which tax year the deduction belongs to.
About deduction for household services - for example cleaning, window cleaning and gardening:
In 2026, the deduction for household services is DKK 18,300 per person (DKK 17,500 in 2025).
The value of the deduction is approx. 26%. If you have paid DKK 1,000 in wage costs for a household service, you save approx. DKK 260 in taxes.
You are only entitled to a deduction for wage costs - not for materials used, and not for a transport or booking fee.
Deductible household services:
Ordinary cleaning
- Wash-down and wiping of surfaces in the home
- Cleaning of toilet and bath/shower
- Vacuum-cleaning, floor washing and floor polishing
- Dishwashing, clothes washing and ironing
- Cleaning or washing of carpets, curtains, blinds, etc.
Please note - expenses for washing, ironing and dry cleaning clothes and rugs etc. are only deductible when it is done in the home.
It is not possible to claim expenses for au pairs living in the home where the work is carried out.
Window cleaning
- Inside the building
- Outside the building
Ordinary gardening work, etc.
- Lawn mowing
- Hedge cutting
- Weeding
- Trimming of bushes and trees (not tree felling or removal of fallen trees)
- Snow clearing
- Cleaning of paving slabs in terraces, driveways etc.
Please note - expenses for once-off projects such as establishing a new lawn or a new terrace are not deductible.
You are not entitled to a tax deduction if you have rented out your holiday home.
Childminding
- Minding of children in the home or in the holiday home
- Dropping off and picking up children from day care, school or leisure activities
Repair of household appliances and installation of a burglar alarm (from 1 January 2025)
- Repair of cookers, refrigerators, freezers, dishwashers, washing machines, tumble dryers and cooker hoods in the home
- Installation of a burglar alarm
Household services carried out by private individuals
You may claim a deduction for household services such as cleaning and babysitting carried out by private individuals. They have to complete a service declaration or similar, be 18 years old by the end of the income year and be subject to full tax liability in Denmark.
What about the håndværkerfradrag?
The håndværkerfradrag (the deduction for home improvement services) was abolished on 1 April 2022, but it was reintroduced on 1 January 2025 in a much narrower form: it now only covers green renovation — for example insulation, replacement of windows and exterior doors, heat pumps, solar panels, radon protection and improvements to heating and ventilation systems. In 2026 the håndværkerfradrag is DKK 9,000 per person (DKK 8,600 in 2025).
Cleaning has never qualified for the håndværkerfradrag. Cleaning, window cleaning and garden work belong under the servicefradrag. And some jobs qualify for neither deduction — for example painting, ordinary handyman work, furniture assembly and sanding or oiling a wooden countertop.
General terms
The following terms apply to the tax deduction for home improvement services and household services:
- You have to be subject to general tax liability in Denmark and you must have turned 18 by the end of the year in which the work was carried out.
- The deduction is per person per household. Spouses and cohabiting partners with joint finances may split the deduction as they wish, regardless of who paid for the services. Each spouse/cohabiting partner is entitled to a tax deduction for household services of DKK 18,300 in 2026 (DKK 17,500 in 2025) and DKK 9,000 in 2026 for green home improvement services (DKK 8,600 in 2025). The amount is not automatically transferred between spouses, so you both have to enter your share.
- Children aged 18 or more living at home may claim the deduction if they have paid for the service themselves.
- To get a tax deduction, the amount must be paid by card, MobilePay or online banking. Cash payments are not tax deductible.
- You have to live in your all-year residence while the work is ongoing to get a deduction. If you have more than one all-year residence, you are only entitled to a deduction for work done in the home that you have registered with Folkeregisteret as your residence.
- Even if you have an all-year residence as well as a holiday home, you have one allowance in total: a maximum of DKK 18,300 in 2026 for household services and DKK 9,000 in 2026 for green home improvement services — not one allowance per property.
- Tenants, cooperative homeowners (andelshavere) and apartment owners can also claim the deduction, provided they pay for the work themselves and have the right to maintain the part of the property in question.
- You are not entitled to a deduction for expenses related to work for which you have received a subsidy according to other public schemes.
- You are not entitled to a deduction for expenses related to work carried out by individuals whose permanent address is at the house undergoing work.
- You must have an invoice (from a business, stating its CVR number) or a written statement (from an individual) documenting the work, and you have to pay for it electronically, regardless of the size of the amount.
- You have to pay for the work carried out before 1 March the following year (for example, work carried out in 2026 must have been paid for no later than 28 February 2027).
Home Clean Service ApS (CVR 46336720) invoices digitally and shows the labour cost separately, so your servicefradrag is easy to report. Read more on our servicefradrag page.
Sources: skat.dk — household services, skat.dk — home improvement services and skat.dk — general terms. Last updated September 2026. This is general information, not binding tax advice — amounts and rules may change.